 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 relationship, is Imposed on or incurred by the husband under...  Reports of the Tax Court of the United States - Page 689by United States. Tax Court - 1947Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1950 - 940 pages
...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 pages
...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 pages
...not made at regular intervals) received subsequent to such decree in discharge of, or attributable s solely for voting stock the assumption by the acquiring...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 - 1965 - 1110 pages
...(whether or not made at regular intervals) received after such decree in discharge of (or attributable to property transferred, in trust or otherwise, in...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... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property transferred (in trust or otherwise) in discharge of, a legal obligation ich ich, because of the marital or family relationship, is imposed upon or incurred by such husband... | |
 | 1978 - 838 pages
...(whether or not made at regular Intervals) received after such decree in discharge of (or attributable to property transferred, in trust or otherwise, in...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... | |
 | 1971 - 1474 pages
...(whether or not made at regular Intervals) received alter such decree In discharge of (or attributable to property transferred, In trust or otherwise. In...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... | |
 | 1979 - 940 pages
...(whether or not made at regular intervals) received after such decree in discharge of (or attributable to property transferred, in trust or otherwise, in...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... | |
 | 1959 - 1584 pages
...(whether or not made at regular Intervals) received after such decree In discharge of (or attributable to property transferred. In trust or otherwise. In...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... | |
 | 1954 - 1486 pages
...not made at regular Intervals) received subsequent to such decree In discharge of, or attributable to property transferred (in trust or otherwise) in...because of the marital or family relationship, is tinposed upon or incurred by such husband under such decree or under a written instrument incident... | |
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