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" Includes periodic payments (whether or not made at regular intervals) received 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... "
Reports of the Tax Court of the United States - Page 197
by United States. Tax Court - 1963
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Cases Decided in the United States Court of Claims ... with ..., Volume 115

United States. Court of Claims, Audrey Bernhardt - 1950
...23 (u), and 171 (a) of the Internal Revenue Code. Section 22 (k) provides: In the case of a wife who is 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...
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United States Code

United States - 1965
...wife make a single return jointly. (3) Decree for support. If a wife is separated from her husband, the wife's gross income includes periodic payments...(whether or not made at regular intervals) received by her after the date of the enactment of this title from her husband under a decree entered after...
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United States Code

United States - 1953
...Issued by joint stock land banks, see section 3799. (k) Alimony, etc., income. In the case of a wife who , ch. 136, 212, 232. 42 Stat. 237, 254. 1919 Feb. 24. 1919. ch. 18, separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 pages
...by joint stock land banks, see section 3799. (k) ALIMONY, ETC., INCOME. In the case of a wife who is 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...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
...joint stock land banks, see section 3799. (k) ALIMONY, ETC., INCOME. In the case of a wife who is 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...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 pages
...joint stock land banks, see section 3799. (k) ALIMONY, ETC., INCOME. In the case of a wife who is 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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960
...Alimony and separate maintenance payments (a) General rule (1) Decree of divorce or separate maintenance. If a wife Is divorced or legally separated...intervals) received after such decree in discharge of (or attributable to property transferred, in trust or otherwise, In discharge of) a legal obligation...
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The Code of Federal Regulations of the United States of America

1971
...maintenance payments (a) General rule (1) Decree of divorce or separate maintenance. If a wife ts divorced or legally separated from her husband under...Intervals) received after such decree In discharge of (or attributable to property transferred, In trust or otherwise, In discharge of) a legal obligation...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971
...Alimony and separate maintenance payments (a) General rule (1) Decree of divorce or separate maintenance. If a wife Is divorced or legally separated...(whether or not made at regular Intervals) received alter such decree In discharge of (or attributable to property transferred, In trust or otherwise....
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Code of Federal Regulations

1968
...and there is a written separation agreement executed after the date of the enactment of this title, the wife's gross income includes periodic payments...not made at regular Intervals) received after such agreement Is executed which are made under such agreement and because of the marital or family relationship...
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