 | United States - Law - 1953 - 1744 pages
...of such principal sum. For the purposes of the preceding sentence, the portion of a payment of the principal sum which is allocable to a period after...year of the wife in which it is received shall be considered an installment payment for the taxable year in which it is received. (In cases where such... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...of such principal sum. For the purposes of the preceding sentence, the portion of a payment of the principal sum which is allocable to a period after...year of the wife in which it is received shall be considered an installment payment for the taxable year in which it is received. (In cases where such... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...of such principal sum. For the purposes of the preceding sentence, the portion of a payment of the principal sum which is allocable to a period after...year of the wife in which it is received shall be considered an installment payment for the taxable year in which it is received. (In cases where such... | |
 | Administrative law - 1967 - 676 pages
...not apply to that part of any payment which the terms of the decree, Instrument, or agreement fix. In terms of an amount of money or a part of the payment,...received shall be treated as an Installment payment Title 26 — Chapter I for the taxable year In which It is received. (d) Rule lor husband in case of... | |
 | Administrative law - 1978 - 838 pages
...10 years from the date of such decree, instrument, or agreement, then (notwithstanding paragraph (D) the installment payments shall be treated as periodic...the taxable year in which it is received. (d) Rule /or husband in case of transferred property. The husband's gross income does not include amounts received... | |
 | Administrative law - 1970 - 750 pages
...installment payments shall be treated as periodic payments for purposes of subsection (a), but (1n the case of any one taxable year of the wife) only...installment payment for the taxable year in which it iB received. (d) Rule for husband in case of transferred property. The husband's gross income does... | |
 | Administrative law - 1976 - 756 pages
...the case of any one taxable year of the wife) only to the extent of 10 percent of the principal Bum. For purposes of the preceding sentence, the part of...the taxable year In which It Is received. (d) Rule /or husband in case of transferred property. The husband's gross Income does not Include amounts received... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...of such principal sum. For the purposes of the preceding sentence, the portion of a payment of the principal sum which is allocable to a period after...year of the wife in which it is received shall be considered an installment payment for the taxable year in which it is received. (In cases where such... | |
 | United States. Tax Court - Taxation - 1961 - 1220 pages
...FOR PAYMENT is MORE THAN 10 YEARS. — If, by the terms of the decree. Instrument, or agreement, tbe principal sum referred to In paragraph (1) Is to be...Installment payment for the taxable year In which It IB received. to July 20, 1954, should be added to the period provided in the divorce decree for making... | |
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If, by the terms of the decree, instrument, or agreement, the principal sum referred to in paragraph (1) is to be paid or may be paid over a period ending more than 10 years from the date of such decree, Instrument, or agreement, then (notwithstanding... 
