 | United States. Court of Claims, Audrey Bernhardt - 1950 - 940 lapas
...was less than $17,500. Section 22 (k) requires that the payments, to be taxable, must be made : * * * in discharge of a legal obligation which, because...instrument incident to such divorce or separation * * *. The plaintiff says that the written instrument by which her then husband agreed to make the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 lapas
...1942 (56 Stat. 798, sec. 120 (a)) makes a divorced wife taxable upon periodic payments received by her in discharge of a legal obligation, which, because...family relationship, is imposed upon or incurred by her husband under the decree of divorce or under a written instrument incident to such divorce. In... | |
 | United States - 1953 - 1744 lapas
...subsequent to such decree in discharge of, or attributable to property transferred (in trust or otherwise) acquiring corporation of a liability of the other,...liability, shall be disregarded; or the acquisition ineludible in the gross income of such wife, and such amounts received as are attributable to property... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...subsequent to such decree in discharge of, or attributable to property transferred (in trust or otherwise) in discharge of, a legal obligation which, because...includible in the gross income of such wife, and such amounts received as are attributable to property so transferred shall not be includible in the gross... | |
 | United States, Walter Elbert Barton - 1944 - 1286 lapas
...subsequent to such decree in discharge of, or attributable to property transferred (in trust or otherwise) in discharge of, a legal obligation which, because...instrument incident to such divorce or separation shall be ineludible in the gross income of such wife, and such amounts received as are attributable to property... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...subsequent to such decree in discharge of, or attributable to property transferred (in trust or otherwise) in discharge of, a legal obligation which, because...includible in the gross income of such wife, and such amounts received as are attributable to property so transferred shall not be includible in the gross... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...subsequent to such decree in discharge of, or attributable to property transferred (in trust or otherwise) in discharge of, a legal obligation which, because...includible in the gross income of such wife, and such amounts received as are attributable to property so transferred shall not be includible in the gross... | |
 | 1949 - 776 lapas
...Such periodic payments may be received from either of the two following sources: (1) In discharging of a legal obligation which, because of the marital...family relationship, is imposed upon or incurred by the husband, or (ii) Attributable to property transferred (in trust or otherwise) in discharge of a... | |
 | 1967 - 676 lapas
...after such decree In discharge of (or attributable to property transferred. In trust or otherwise. In discharge of) a legal obligation 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 such divorce... | |
 | 1978 - 838 lapas
...after such decree in discharge of (or attributable to property transferred, in trust or otherwise, in discharge of) a legal obligation 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 such divorce... | |
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... in discharge of, a legal obligation 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 to such divorce... 
