Section 35-3-04-01-102 - Alimony and Separate Maintenance Payments1. A deduction from gross income in determining adjusted gross income is allowable with respect to payments in the nature of, or in lieu of alimony or an allowance for spousal, not child, actually paid by the taxpayer during the taxable year. This same amount must be included in the income of the spouse receiving the payment.2. Unless otherwise instructed in writing, the Commissioner will follow the Federal Rules, Regulations and Revenue Procedures relating to alimony and separate maintenance payments as are deemed not to be contrary to the context and/or intent of Mississippi Law.35 Miss. Code. R. 3-04-01-102