Alimony Recapture

Alimony Recapture means:
the amount of alimony that was previously deductible by the payor but is currently deducted by the recipient and included in gross income by the payor because of excessive front-end loading. The purpose is to prevent the deduction as alimony of a nondeductible property settlement. Former IRC (check if this IRC provision is current here) §71 (f).