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The underlying rationale for the alimony rules is that 1.The fruit and tree metaphor should be rigorously applied. None of the above.

The underlying rationale for the alimony rules is that

1.The fruit and tree metaphor should be rigorously applied.

2. None of the above.

3. The income should be taxed to the person who enjoys the benefits of the income.

4. Alimony is a payment for the taxpayer’s property and, therefore, it is taxed to the recipient.

5. The income should be taxed to the person with a claim of right to the income.

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