 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, Walter Elbert Barton - 1950 - 1126 páginas
...stock land banks, see section 3799. Sec. 22. (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. Internal Revenue Service - 1967 - 1510 páginas
...the support payments. Section 71 (a) (1) of the Internal Revenue Code of 1954 provides in part that, if a wife is divorced or legally separated from her...the wife's gross income includes periodic payments received after such decree in discharge of a legal obligation which, because of the marital or family... | |
 | United States. Tax Court - 1963 - 1190 páginas
...reference to ofr mony and child support are hereby satisfied of record." (Our emphasis.) It Is vals) received after such decree In discharge of (or attributable...otherwise. In discharge of) a legal obligation which, becaune of the marltil or family relationship, Is Imposed on or Incurred by the husband under tbe deer*... | |
 | United States. Tax Court - 1964 - 1230 páginas
...PAYMENTS. :>ERAL RULE. — DCCBEE OF DIVORCE OH SEPARATE MAINTENANCE. — If a wife Is divorced or legally from her husband under a decree of divorce or of separate maintenance, the irross Income Includes periodic payments (whether or not made at regular Inter*.' received after such... | |
 | United States. Tax Court - 1966 - 958 páginas
...provisions of the judgment provide •SEC. 71 (a) (1) DECREE OP DIVORCE OR SEPARATE MAINTENANCE.—If a wife Is divorced or legally separated from her husband...periodic payments (whether or not made at regular Inter vals) received after such decree In discharge of (or attributable to property transferred. In... | |
 | United States. Tax Court - 1967 - 748 páginas
...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...discharge of) a legal obligation which, because of ttf marital or family relationship, is Imposed on or incurred by the busband under th« decree or under... | |
 | United States. Internal Revenue Service - 1974
...none then living, to her heirs at law. Under section 71 (a) (1) of the Internal Revenue Code of 1954, if a wife is divorced or legally separated from her...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... | |
 | United States. Tax Court - 1971 - 1476 páginas
...SEPARATE MAINTENANCE PAYMENTS, (a) GENERAL RULE.— (1) DECREE OP DIVORCE OR SEPARATE MAINTENANCE.—If a wife Is divorced or legally separated from her husband...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... | |
 | United States. Tax Court - 1968 - 1080 páginas
...marriage. 'SEC. 71 (a). GENERAL RULE. — (1) DECREE or DIVORCE OR SEPARATE MAINTENANCE. — If a wife IB divorced or legally separated from her husband under...Intervals) received after such decree In discharge of • • • a legal obligation which, because of the marital or family relationship, Is Imposed on... | |
 | United States. Tax Court - 1970 - 1856 páginas
...SEPARATE MAINTENANCE PAYMENTS. (a) GBSESAI. BULB. — (1) DECKBK OF DIVORCE oa SEPARATE MAINTENANCE. — If a wife Is divorced or legally separated from her...Includes periodic payments (whether or not made at rvfilur Intervals) received after such decree In discharge of (or attributable to prcpwtr transferred,... | |
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