 If a wife is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, the wife's gross income includes periodic payments (whether or not made at regular intervals) received after such decree in discharge of...  Reports of the United States Tax Court - Page 120by United States. Tax Court - 1984Full 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 - 1965 - 1110 pages
...husband under a decree of divorce or of separate maintenance, the wife's gross Income includes periodic payments (whether or not made at regular intervals)...instrument incident to such divorce or separation. Page 4990 (2) Written separation agreement. If a wife is separated from her husband and there is a... | |
 | 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. Tax Court - Law reports, digests, etc - 1967 - 786 pages
...husband under a decree of divorce or of separate maintenance, th* wife's gross Income Includes periodic payments (whether or not made at regular Intervals)...under a written Instrument Incident to such divorce or Reparation. • •••*•• (c) PRINCIPAL SOM PAID IN INSTALLMENTS. — (1) GENERAL IUTI.K. —... | |
 | 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... | |
 | United States. Tax Court - Taxation - 1947 - 1574 pages
...separate maintenance, periodic payments (whether or not made at regular Intervals) received subsequent to such decree In discharge of, or attributable to property...which, because of the marital or family relationship, IB Imposed upon or Incurred by such husband under such decree or under a written instrument incident... | |
 | Administrative law - 1959 - 1584 pages
...husband under a decree of divorce or of separate maintenance, the wife's gross Income Includes periodic payments (whether or not made at regular Intervals)...Instrument Incident to such divorce or separation. (2) Written separation agreement. V a •wife is peparated from her husband and there Is a written... | |
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