1. Under the rules governing income recognition in divorces:

a. To determine whether a cash payment is alimony, one must refer to the IRC definition, and not to state law governing alimony.

b. If one spouse is given ownership of property that was wholly owned by the other spouse, without giving anything in return, the receiving spouse has experienced an increase in wealth and is subject to tax on the income.

c. Child support is included in the gross income of the recipient of the payments.

d. A payment is not treated as alimony unless the divorce decree states that it is alimony.

e. A person who earns $90,000 in wages, but whose employer pays $20,000 in alimony to the person's former spouse, includes only $70,000 in gross income because the $20,000 alimony is income assigned to the former spouse.