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" General rule. — (1) Decree of divorce or separate maintenance. — If a wife is divorced or legally separated from her husband under a decree of divorce or of separate maintenance... "
Reports of the Tax Court of the United States - 405. lappuse
autors: United States. Tax Court - 1947
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Cases Decided in the United States Court of Claims ... with ..., 115. sējums

United States. Court of Claims, Audrey Bernhardt - 1950 - 940 lapas
...Section 22 (k). Id. Internal Revenue ©=> 306. XVI. (16) The provision in Section 22 (k) relating to "periodic payments (whether or not made at regular intervals)" received subsequent to a divorce decree, is complied with when the payments agreed to be made, or are made, whenever specific...
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United States Code, 6. sējums

United States - 1965 - 1110 lapas
...separate maintenance payments. (a) General rule. (1) Decree of divorce or separate maintenance. 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...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 lapas
...issued by joint 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 claim or suit for refund, or suit for erroneous refund based upon any item, inclusion, deduction, credit,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1954 - 1486 lapas
...or obligations Issued by joint stock laud banks, see section 3799. (k) Alimony, etc., income. In the case of a wife who Is divorced or legally separated...decree of divorce or of separate maintenance, periodic paymonte (whether or not made at regular Intervals) received subsequent to such decree In discharge...
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The Code of Federal Regulations of the United States of America

1949 - 776 lapas
...because of the marital or family relationship, is imposed upon or incurred by the husband, or (ii) Attributable to property transferred (in trust or...discharge of a legal obligation which, because of the martial or family relationship, is imposed upon or incurred by the husband. (2) The obligation of the...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 lapas
...maintenance payments—(a) General rule—(1) Decree of divorce or separate maintenance. 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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 lapas
...maintenance payments — (a) General rule — (1) Decree of divorce or separate maintenance. 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...
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The Code of Federal Regulations of the United States of America

1979 - 940 lapas
...maintenance payments— (a) General rule— (1) Decree of divorce or separate maintenance. 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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1584 lapas
...maintenance payments — (a) General rule — (1) Decree of •divorce or separate maintenance. 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...
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The Code of Federal Regulations of the United States of America

1971 - 744 lapas
...maintenance payments — (a) General rule — (1) Decree of divorce or separate maintenance. If a wife ts 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...
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