payment of tax
... payment of maintenance支付赡养费 payment of tax缴付税项 payment receipt付款收据 ...
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缴付联邦税时，法庭裁定支付赡养费的一方可减免税项，而领取的一方则要交税。
For federal income tax purposes, alimony paid under a written court order is deductible by the spouse who pays and is taxable to the recipient of the alimony.
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