Taxable Years
Beginning in 1949

tion 23 (s) shall be allowed to estates and trusts under regulations prescribed by the Commissioner with the approval of the Secretary. The benefit of such deduction shall not be allowed to a common trust fund, but shall be allowed to the participants in the common trust fund under regulations prescribed by the Commissioner with the approval of the Secretary.

Sec. 171. Income of an estate or trust in case of divorce, etc.

Sec. 171. (a) Inclusion in gross income.-There shall be included in the gross income of a wife who is divorced or legally separated under a decree of divorce or of separate maintenance the amount of the income of any trust which such wife is entitled to receive and which, except for the provisions of this section, would be includible in the gross income of her husband and such amount shall not, despite section 166, section 167, or any other provision of this chapter, be includible in the gross income of such husband. This subsection shall not apply to that part of any such income of the trust which the terms of the decree or trust instrument fix, in terms of an amount of money or a portion of such income, as a sum which is payable for the support of minor children of such husband. In case such income is less than the amount specified in the de cree or instrument, for the purpose of applying the preceding sentence. such income, to the extent of such sum payable for such support, shall be considered a payment for such support.

Taxable Years
Beginning in 1948

Sec. 171. Income of an estate or trust in case of divorce, etc.

Sec. 171. (a) Inclusion in gross income.

Same as 1944.

Sec. 171. (b) Wife considered

Same as 1944.

Sec. 171. (b) Wife considered a beneficiary. For the purposes of a beneficiary. computing the net income of the estate or trust and the net income of the wife described in section 22 (k) or subsection (a) of this section, such wife shall be considered as the beneficiary specified in this supplement. A periodic payment under section 22 (k) to any part of which the provisions of this supplement are applicable shall be in Icluded in the gross income of the beneficiary in the taxable year in which under this supplement such part is required to be included.

Taxable Years Beginning in 1946 and 1947

Sec. 171. Income of an estate or trust in case of divorce, etc. Sec. 171. (a) Inclusion in gross income.

Same as 1944.

Sec. 171. (b) Wife considered a beneficiary.

Same as 1944.

Taxable Years
Beginning in 1945

Sec. 171. Income of an estate or trust in case of divorce, etc.

Sec. 171. (a) Inclusion in gross income.

Same as 1944.

Sec. 171. (b) Wife considered a beneficiary.

Same as 1944.

Taxable Years
Beginning in 1944

section 23 (s) shall be allowed to
estates and trusts under regula-
tions prescribed by the Commis-
sioner with the approval of the
Secretary. The benefit of such
deduction shall not be allowed to
a common trust fund, but shall be
allowed to the participants in the
common trust fund under regula-
tions prescribed by the Commis-
sioner with the approval of the
Secretary.

Sec. 171. Income of an estate or trust in case of divorce, etc.

Sec. 171. (a) Inclusion in gross income.-There shall be included in the gross income of a wife who is divorced or legally separated under a decree of divorce or of separate maintenance the amount of the income of any trust which such wife is entitled to receive and which, except for the provisions of this section, would be includible in the gross income of her husband, and such amount shall not, despite section 166, section 167, or any other provision of this chapter, be includible in the gross income of such husband. This subsection shall not apply to that part of any such income of the trust which the terms of the decree or trust instrument fix, in terms of an amount of money or a portion of such income, as a sum which is payable for the support of minor children of such husband. In case such income is less than the amount specified in the decree or instrument, for the purpose of applying the preceding sentence, such income, to the extent of such sum payable for such support, shall be considered a payment for such support.

Taxable Years Beginning before 1944

For any amendments prior to 1944, see Ninth Edition, p. 448.

Sec. 171. Income of an estate or trust in case of divorce, etc. Sec. 171. (a) Inclusion in gross income.

Section originated 1942 as Sec. 171 (a), I. R. C.

For any amendments prior to 1944, see

Ninth Edition, p. 448.

Sec. 171. (b) Wife considered

Section originated 1942 as Sec. 171 (b), I. R. C.

For any amendments prior to 1944, see

Ninth Edition, p. 448.

Sec. 171. (b) Wife considered a
beneficiary. For the purposes of a beneficiary.
computing the net income of the
estate or trust and the net income
of the wife described in section 22
(k) or subsection (a) of this sec-
tion, such wife shall be considered
as the beneficiary specified in this
supplement. A periodic payment
under section 22 (k) to any part of
which the provisions of this sup-
plement are applicable shall be in-
cluded in the gross income of the
beneficiary in the taxable year in
which under this supplement such.
part is required to be included.

Sec. 183. (c) Charitable contri- Sec. 183. (c) Charitable conbutions. In computing the net in-tributions. come of the partnership the socalled "charitable contribution" de

Same as 1944.

Sec. 183. (b) (2) Ordinary net income or loss.

Same as 1944.

Sec. 183. (c) Charitable contributions.

Same as 1944.