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" For purposes of subsection (a), installment payments discharging a part of an obligation the principal sum of which Is, either in terms of money or property, specified in the decree, instrument, or agreement shall not be treated as periodic payments. "
Study of the Overall State of the Federal Tax System and Recommendations for ... - 32. lappuse
autors: United States. Congress. Joint Committee on Taxation - 2001 - 251 lapas
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United States Code, 6. sējums

United States - 1965 - 1110 lapas
...support. (c) Principal sum paid in installments. (1) General rule. Por purposes of subsection (a) , installment payments discharging a part of an obligation the principal sum of which is, either in terms of money or property, specified in the decree, instrument, or agreement shall not be...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1997 - 1110 lapas
...see section 72 and the regulations thereunder. (d) Periodic and installment payments. (1) In general, installment payments discharging a part of an obligation...terms of money or property, specified in the decree, instrument, or agreement are not considered "periodic payments" and therefore are not to be Included...
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The Code of Federal Regulations of the United States of America

1971 - 744 lapas
...ending 10 years or less from the date of such decree, instrument, or agreement, such payments are not installment payments discharging a part of an obligation...terms of money or property, specified in the decree, instrument, or agreement (and are considered periodic payments for the purposes of section 71 (a) )...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1984 - 1356 lapas
...ending 10 years or less from the date of such decree, instrument, or agreement, such payments are not installment payments discharging a part of an obligation...terms of money or property, specified in the decree, instrument, or agreement (and are considered periodic payments for the purposes of section 71(a)) only...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960 - 1764 lapas
...ending 10 years or less from the date of such decree, instrument, or agreement, such payments are not installment payments discharging a part of an obligation...terms of money or property, specified in the decree, instrument, or agreement (and are considered periodic payments for the purposes of section 71 (a) )...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1992 - 1036 lapas
...section 71(a) (1) and (2) applies is includible in the wife's income regardless of whether such 111 payments discharging a part of an obligation the principal...terms of money or property, specified in the decree, instrument, or agreement (and are considered periodic payments for the purposes of section 71(a)) only...
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The Code of Federal Regulations of the United States of America

2004 - 1190 lapas
...date of such decree, instrument, or agreement, such payments are not installment payments §1.71-1 discharging a part of an obligation the principal...terms of money or property, specified in the decree, instrument, or agreement (and are considered periodic payments for the purposes of section 71(a)) only...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1993 - 1080 lapas
...regulations thereunder. (d) Periodic and installment m ments. (1) In general, installment pw incuts discharging a part of an obligation the principal...terms of money or property, specified in the decree, instrument, or agreement are not considered "periodic payments" and therefore are not to be included...
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The Code of Federal Regulations of the United States of America

1994 - 974 lapas
...thereunder. (d) Periodic and installment payments. (1) In general, installment payments discharging1 a part of an obligation the principal sum of which...terms of money or property, specified in the decree, instrument, or agreement are not considered "periodic payments" and therefore are not to be included...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 lapas
...support. (c) Principal sum paid in installments— (1) General rule. For purposes of subsection (a), installment payments discharging a part of an obligation the principal sum of which is, either in terms of money or property, specified in the decree, instrument, or agreement shall not be...
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