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" ... under a decree of divorce or of separate maintenance, the 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,... "
Reports of the Tax Court of the United States - Page 585
by United States. Tax Court - 1970
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Cases Decided in the United States Court of Claims ... with ..., Volume 115

United States. Court of Claims, Audrey Bernhardt - 1950 - 940 pages
...because of the marital or family relationship is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce or separation * * *. The plaintiff says that the written instrument by which her then husband agreed to make the payments here...
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United States Code, Volume 6

United States - 1965 - 1110 pages
...discharge of (or attributable to property transferred, in trust or otherwise, in discharge of) a legal obligation which, because of the marital or family...instrument incident to such divorce or separation. Page 4990 (2) Written separation agreement. If a wife is separated from her husband and there is a...
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United States Code, Volume 3

United States - 1953 - 1744 pages
...because of the marital or family relationship, is imposed upon or incurred by such husband under such uisition shall be ineludible in the gross income of such wife, and such amounts received as are attributable...
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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
...because of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce or separation shall be includible in the gross income of such wife, and such amounts received as are attributable...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...because of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce or separation shall be ineludible in the gross income of surh wife, and such amounts received as are attributable...
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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
...because of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce or separation shall be includible in the gross income of such wife, and such amounts received as are attributable...
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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
...because of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce or separation shall be includible in the gross income of such wife, and such amounts received as are attributable...
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The Code of Federal Regulations of the United States of America

1966 - 658 pages
...discharge of (or attributable to property transferred, in trust or otherwise, in discharge of) a legal obligation which, because of the marital or family...instrument Incident to such divorce or separation. (2) Written separation agreement. If a wife is separated from her husband and there is a written separation...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 pages
...discharge of (or attributable to property transferred, In trust or otherwise. In discharge of) a legal obligation which, because of the marital or family...Instrument incident to such divorce or separation.. (2) Written separation agreement. If a wife Is separated from her husband and there Is a written separation...
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The Code of Federal Regulations of the United States of America

1967 - 676 pages
...discharge of (or attributable to property transferred. In trust or otherwise. In discharge of) a legal obligation which, because of the marital or family...Instrument Incident to such divorce or separation. (2) Written separation agreement. If a wife Is separated from her husband and there Is a written separation...
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