 ... 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 to such decree in discharge of, or attributable to property transferred...  Internal Revenue Cumulative Bulletin - 83. lappuseautors: United States. Internal Revenue Service - 1972Pilnskats - Par šo grāmatu
 | United States. Court of Claims, Audrey Bernhardt - 1950 - 940 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 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... | |
 | United States - 1965 - 1110 lapas
...and separate maintenance payments. (a) General rule. (1) Decree of divorce or separate maintenance. If a wife is divorced or legally separated from her...the wife's gross Income includes periodic payments (whether or not made at regular intervals) received after such decree in discharge of (or attributable... | |
 | 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, or the fact that property acquired is subject to upon or incurred by such husband under such decree or under a written instrument incident to such divorce... | |
 | United States. Tax Court - 1967 - 786 lapas
...MAINTENANCE PAYMENTS, (a) GENERAL RULE. — (1) DECREE OF DIVORCE OR SEPARATE MAINTENANCE. — If n wife Is 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 or not made at regular... | |
 | 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 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... | |
 | 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 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... | |
 | 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 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... | |
 | 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 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... | |
 | 1979 - 940 lapas
...separate maintenance payments— (a) General rule— (1) Decree of divorce or separate maintenance. If a wife is divorced or legally separated from her...the wife's gross income includes periodic payments (whether or not made at regular intervals) received after such decree in discharge of (or attributable... | |
 | 1971 - 1474 lapas
...separate maintenance payments — (a) General rule — (1) Decree of divorce or separate maintenance. If a wife Is divorced or legally separated from her...the wife's gross Income Includes periodic payments (whether or not made at regular Intervals) received alter such decree In discharge of (or attributable... | |
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