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" ... the installment payments shall be treated as periodic payments for purposes of subsection (a), but (in the case of any one taxable year of the wife) only to the extent of 10 percent of the principal sum. For purposes of the preceding sentence, the... "
Reports of the Tax Court of the United States - Page 251
by United States. Tax Court - 1980
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United States Code, Volume 3

United States - 1953 - 1744 pages
...allocable to a period after the taxable year of the wife in which it is received shall be considered f accounting has (In cases where such periodic payments are attributable to property of an estate or property held in...
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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 - 336 pages
...allocable to a period after the taxable year of the wife in which it is received shall be considered an installment payment for the taxable year in which it is received. (In cases where such periodic payments are attributable to property of an estate or property held in...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...allocable to a period after the taxable year of the wife in which it is received shall be considered an installment payment for the taxable year in which it is received. (In cases where such periodic payments are attributable to property of an estate or property held in...
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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 - 428 pages
...allocable to a period after the taxable year of the wife in which it is received shall be considered an installment payment for the taxable year in which it is received. (In cases where such periodic payments are attributable to property of an estate or property held in...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 pages
...installments — (1) General rule. For purposes of subsection (a), Installment payments discharging a part of an obligation the principal sum of which Is, either...payment for the taxable year in which It Is received. (d) Rule for husband in case of transferred property. The husband's gross income does not Include amounts...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1968 - 1618 pages
...installments — (1) General rule. For purposes of subsection (a), Installment payments discharging a part of an obligation the principal sum of which is, either...payment for the taxable year In which It is received. (d) Rule for husband in case of transferred property. The husband's gross Income does not Include amounts...
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The Code of Federal Regulations of the United States of America

1979 - 940 pages
...installments— (1) General rule. For purposes of subsection (a), installment payments discharging a part of an obligation the principal sum of which is, either...payment for the taxable year in which it is received. (d) Rule for husband in case of transferred property. The husband's gross income does not include amounts...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1977 - 1078 pages
...10 years from the date of such decree, instrument, or agreement, then (notwithstanding paragraph (D) the installment payments shall be treated as periodic...payment for the taxable year in which it is received. (d) Rule for husband in case of transferred property. The husband's gross income does not Include amounts...
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The Code of Federal Regulations of the United States of America

1978 - 838 pages
...10 years from the date of such decree, instrument, or agreement, then (notwithstanding paragraph (D) the installment payments shall be treated as periodic...payment for the taxable year in which it is received. (d) Rule /or husband in case of transferred property. The husband's gross income does not include amounts...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 756 pages
...the case of any one taxable year of the wife) only to the extent of 10 percent of the principal Bum. For purposes of the preceding sentence, the part of...payment for the taxable year In which It Is received. (d) Rule /or husband in case of transferred property. The husband's gross Income does not Include amounts...
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