 Includes periodic payments (whether or not made at regular intervals) received after such decree in discharge of (or attributable to property transferred, in trust or otherwise, In discharge of) a legal obligation which, because of the marital or family...  Reports of the Tax Court of the United States - Page 191by United States. Tax Court - 1963Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1950 - 940 pages
...23 (u), and 171 (a) of the Internal Revenue Code. Section 22 (k) provides: In the case of a wife who is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent... | |
 | United States - Law - 1965 - 1110 pages
...wife make a single return jointly. (3) Decree for support. If a wife is separated from her husband, the wife's gross income includes periodic payments...(whether or not made at regular intervals) received by her after the date of the enactment of this title from her husband under a decree entered after... | |
 | United States - Law - 1953 - 1744 pages
...Issued by joint stock land banks, see section 3799. (k) Alimony, etc., income. In the case of a wife who , ch. 136, §§ 212, 232. 42 Stat. 237, 254. 1919— Feb. 24. 1919. ch. 18, §§ separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...joint stock land banks, see section 3799. (k) ALIMONY, ETC., INCOME. — In the case of a wife who is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent... | |
 | Administrative law - 1960 - 1764 pages
...Alimony and separate maintenance payments — (a) General rule — (1) Decree of divorce or separate maintenance. If a wife Is divorced or legally separated...intervals) received after such decree in discharge of (or attributable to property transferred, in trust or otherwise, In discharge of) a legal obligation... | |
 | Administrative law - 1971 - 744 pages
...maintenance payments — (a) General rule — (1) Decree of divorce or separate maintenance. If a wife ts divorced or legally separated from her husband under...Intervals) received after such decree In discharge of (or attributable to property transferred, In trust or otherwise, In discharge of) a legal obligation... | |
 | Administrative law - 1971 - 1474 pages
...Alimony and separate maintenance payments — (a) General rule — (1) Decree of divorce or separate maintenance. If a wife Is divorced or legally separated...(whether or not made at regular Intervals) received alter such decree In discharge of (or attributable to property transferred, In trust or otherwise.... | |
 | Administrative law - 1968 - 1618 pages
...and there is a written separation agreement executed after the date of the enactment of this title, the wife's gross income includes periodic payments...not made at regular Intervals) received after such agreement Is executed which are made under such agreement and because of the marital or family relationship... | |
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