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" ... periodic payments (whether or 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 which, because of the marital or family... "
Reports of the Tax Court of the United States - Page 85
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 - 1953
...made or obligations Issued by joint stock land banks, see section 3799. (k) Alimony, etc., income. In the case of a wife who is divorced or legally separated...transferred (in trust or otherwise) in discharge of, a legal obligation which, because of the marital or family relationship, is imposed upon or incurred...
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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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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 pages
...made or obligations issued by joint stock land banks, see section 3799. (k) ALIMONY, ETC., INCOME. In the case of a wife who is divorced or legally separated...transferred (in trust or otherwise) in discharge of, a legal obligation which, because of the marital or family relationship, is imposed upon or incurred...
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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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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
...made or obligations issued by joint stock land banks, see section 3799. (k) ALIMONY, ETC., INCOME. In the case of a wife who is divorced or legally separated...transferred (in trust or otherwise) in discharge of, a legal obligation which, because of the marital or family relationship, is imposed upon or incurred...
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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
...made or obligations issued by joint stock land banks, see section 3799. (k) ALIMONY, ETC., INCOME. In the case of a wife who is divorced or legally separated...transferred (in trust or otherwise) in discharge of, a legal obligation which, because of the marital or family relationship, is imposed upon or incurred...
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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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Code of Federal Regulations

1968
...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, in discharge of) a legal obligation which, because of the marital or family relationship, IB imposed on or incurred by...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960
...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, In discharge of) a legal obligation which, because of the marital or family relationship, is Imposed on or Incurred by...
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