 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 - Página 158por United States. Tax Court - 1973Visualização integral - Acerca deste livro
 | United States. Court of Claims, Audrey Bernhardt - 1950 - 940 páginas
...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 - 1965 - 1110 páginas
...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 - 1953 - 1744 páginas
...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. Tax Court - 1967 - 786 páginas
...MAINTENANCE PAYMENTS, (a) GENERAL RULE. — (1) DECREE OF DIVORCE OR SEPARATE MAINTENANCE. — If n wife Is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, th* wife's gross Income Includes periodic payments (whether or not made at regular... | |
 | United States, Walter Elbert Barton - 1944 - 1286 páginas
...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. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...by 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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...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... | |
 | United States. Tax Court - 1947 - 1574 páginas
...not made at regular intervals) received subsequent to such decree in discharge of, or attributuble to property transferred (in trust or otherwise) in...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... | |
 | 1971 - 744 páginas
...maintenance payments — (a) General rule — (1) Decree of divorce or separate maintenance. If a wife ts divorced or legally separated from her husband under...which, because of the marital or family relationship, Is Imposed on or Incurred by the husband under the decree or under a written Instrument incident to... | |
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