Assume you are the division controller for Auntie M Cookie Company. Auntie
M has introduced a new chocolate chip cookie called Full of Chips, and it is a
success. As a result, the product manager responsible for the launch of this
new cookie was promoted
215 Alimony, etc., payments.
(a) General rule.
In the case of an individual, there shall be allowed as a deduction an amount equal to the
alimony or separate maintenance payments paid during such individual's taxable year.
(b) Alimony or separate mainten