CALIFORNIA FAMILY LAW
...Income Tax Matters
......Spousal Support
.........Deductibility
............Former Law
3 Cards On This Topic:

3 different sets of laws govern deductibility of spousal support, depending upon when order was made.

List of factors indicating whether payments between spouses are in nature of property settlement or alimony.

Nonmodifiable "alimony" payments, where H received most of property, held not intended to be solely or primarily for waiver of property rights and thus deductible by H.