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" 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 to such decree... "
Reports of the Tax Court of the United States - Page 206
by United States. Tax Court - 1955
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Cases Decided in the United States Court of Claims ... with ..., Volume 115

United States. Court of Claims, Audrey Bernhardt - 1950
...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...
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United States Code

United States - 1965
...separate maintenance 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...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1242 pages
...obligations issued by joint stock land banks, see section 3799. Sec. 22. (k) Alimony, etc., income. — In the case of a wife who is divorced or legally separated from her husband under a decree claim or suit for refund, or suit for erroneous refund based upon any item, inclusion, deduction, credit,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1954
...made or obligations Issued by joint stock laud banks, see section 3799. (k) Alimony, etc., income. In the case of a wife who Is divorced or legally separated...decree of divorce or of separate maintenance, periodic paymonte (whether or not made at regular Intervals) received subsequent to such decree In discharge...
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The Code of Federal Regulations of the United States of America

1949
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...maintenance 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...
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The Code of Federal Regulations of the United States of America

1979
...maintenance 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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971
...maintenance 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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959
...maintenance 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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976
...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,...
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