The alimony rules applicable to divorces entered into before 2019:.A. Are based on the principle that the person who earns the income should pay the tax. B. Permit tax deductions for property divisions. C. Look to state law to determine the definition of alimony. D. Distinguish child support payments from alimony. E. None of these.

D. Distinguish child support payments from alimony.

Explanation:

Alimony is simply referred to as the payments that is paid to a spouse after a divorce in order to support such spouse. It should be noted that this payment can either be on a continuing basis or can be a lump sum.

Alimony is the payment made to the dependent spouse by the supporting spouse. The alimony rules applicable to divorces entered into before 2019 differentiates child support payments from alimony.

Therefore, option D is the correct answer.

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