 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1950 - 940 pages
...maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property...such decree or under a written instrument incident to such divorce or separation shall be includible in the gross income of such wife, and such amounts received... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1952 - 936 pages
...1942 (56 Stat. 798, sec. 120 (a)) makes a divorced wife taxable upon periodic payments received by her in discharge of a legal obligation, which, because...family relationship, is imposed upon or incurred by her husband under the decree of divorce or under a written instrument incident to such divorce. In... | |
 | United States - Law - 1953 - 1744 pages
...maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such ut in determining whether the exchange Is solely for...liability, shall be disregarded; or the acquisition such divorce or separation shall be ineludible in the gross income of such wife, and such amounts received... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...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
...maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property...such decree or under a written instrument incident to such divorce or separation shall be includible in the gross income of such wife, and such amounts received... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property...such decree or under a written instrument incident to such divorce or separation shall be includible in the gross income of such wife, and such amounts received... | |
 | Administrative law - 1979 - 940 pages
...gross income includes periodic payments (whether or not made at regular intervals) received after such decree in discharge of (or attributable to property...of the marital or family relationship, is imposed on or incurred by the husband under the decree or under a written instrument incident to such divorce... | |
 | Administrative law - 1971 - 744 pages
...gross Income Includes periodic payments (whether or not made at regular Intervals) received after such decree In discharge of (or attributable to property...of the marital or family relationship, Is Imposed on or Incurred by the husband under the decree or under a written Instrument incident to such divorce... | |
 | Administrative law - 1971 - 1474 pages
...gross Income Includes periodic payments (whether or not made at regular Intervals) received alter such decree In discharge of (or attributable to property...of the marital or family relationship, Is Imposed on or Incurred by the husband under the decree or under a written Instrument incident to such divorce... | |
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... 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 to such divorce... 
