24 October 2002 Internal T.I. 2002-0140527 F - PENSION ALIMENTAIRE -- summary under Support Amount

In the context of a transitional issue, the Directorate indicated that the recipient of payments by way of periodic cheques did not have discretion as to their use when she was required by an agreement with the payor to not deposit the cheques. It stated:

[T]he fact that the wife is under an obligation not to deposit the cheques she receives under the support payment collection plan, but must endorse them and remit them to the husband, are restrictions that ensure that the amounts paid do not meet the parameters of the definition of "support payments".

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d7 import status
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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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