Abstract
Twenty years have now passed since the adoption of the "alimony" provisions in the Internal Revenue Code. In the course of this time most of the uncertainties in this area have been eliminated. Although uncertainties still exist, their area has been clearly narrowed and their pitfalls avoidable by the informed lawyer.
It is the purpose of this article to provide the practicing lawyer with a working guide in the preparation of divorce settlement agreements.
How to Cite
4 Ariz. L. Rev. 26 (Fall 1962)
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