 ... attributable to property transferred (in trust or otherwise) in discharge of, a legal obligation which, because of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident...  Reports of the Tax Court of the United States - Page 661by United States. Tax Court - 1962Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1950 - 940 pages
...separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property...because of the marital or family relationship is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce... | |
 | United States - Law - 1953 - 1744 pages
...separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to on, but in determining whether the exchange Is solely...or the fact that property acquired is subject to upon or incurred by such husband under such decree or under a written instrument incident to such divorce... | |
 | United States - Law - 1965 - 1110 pages
...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, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property...or otherwise) in discharge of, a legal obligation ich ich, because of the marital or family relationship, is imposed upon or incurred by such husband... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property...of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property...of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce... | |
 | Administrative law - 1954 - 1486 pages
...separate maintenance, periodic paymonte (whether or not made at regular Intervals) received subsequent to such decree In discharge of, or attributable to property...because of the marital or family relationship, is tinposed upon or incurred by such husband under such decree or under a written instrument incident... | |
 | Administrative law - 1949 - 776 pages
...because of the marital or family relationship, is imposed upon or incurred by the husband, or (ii) Attributable to property transferred (in trust or...discharge of a legal obligation which, because of the martial or family relationship, is imposed upon or incurred by the husband. (2) The obligation of the... | |
 | Administrative law - 1967 - 676 pages
...Is a written separation agreement executed after the date of the enactment of this title, the wife's gross income Includes periodic payments (whether or...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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