 Income 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...  Reports of the Tax Court of the United States - Page 82by United States. Tax Court - 1956Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1950 - 940 pages
...Section 22 (k). Id. Internal Revenue ©=> 306. XVI. (16) The provision in Section 22 (k) relating to "periodic payments (whether or not made at regular intervals)" received subsequent to a divorce decree, is complied with when the payments agreed to be made, or are made, whenever specific... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...portion of a payment of the principal sum which is allocable to a period after the taxable year of the on ich ich, because of the marital or family relationship, is imposed upon or incurred by such husband... | |
 | 1972 - 852 pages
...wife's gross Income includes periodic payments (whether or not made at regular Intervals) received after such decree In discharge of (or attributable to property...which, because of the marital or family relationship, IB imposed on or Incurred by the husband under the decree or under a written Instrument incident to... | |
 | 1968 - 1618 pages
...wife's gross income includes periodic payments (whether or not made at regular intervals) received after such decree in discharge of (or attributable to property...which, because of the marital or family relationship, IB imposed on or incurred by the husband under the decree or under a written instrument incident to... | |
 | 1949 - 776 pages
...because of the marital or family relationship, is imposed upon or incurred by the husband, or (ii) Attributable to property transferred (in trust or...discharge of a legal obligation which, because of the martial or family relationship, is imposed upon or incurred by the husband. (2) The obligation of the... | |
 | 1954 - 1486 pages
...stock laud 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 paymonte (whether or not made at regular Intervals) received subsequent to such decree In discharge... | |
 | 1976 - 756 pages
...wife's gross Income 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. § 1.71-1 In discharge of) a legal obligation which, because of the marital or family relationship,... | |
 | 1998 - 706 pages
...(a) Is unmarried at the tune the expenses are Incurred, or (b) is, at the close of the taxable year, legally separated from her husband under a decree of divorce or of separate maintenance. (11) For taxable years ending after April 2, 1963, the deduction Is also allowed... | |
 | 1971 - 1474 pages
...payments — (a) General rule — (1) Decree of divorce or separate maintenance. If a wife Is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, the wife's gross Income Includes periodic payments (whether or not made at regular... | |
 | 1982 - 488 pages
...(a) is unmarried at the time the expenses are incurred, or (6) is, at the close of the taxable year, legally separated from her husband under a decree of divorce or of separate maintenance. (ii) For taxable years ending after April 2, 1963, the deduction is also allowed... | |
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