 | United States. Court of Claims, Audrey Bernhardt - 1950 - 940 pages
...23 (u), and 171 (a) of the Internal Revenue Code. Section 22 (k) provides: 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 payments (whether or not made at regular intervals) received subsequent... | |
 | United States - 1953 - 1744 pages
...Issued by joint stock land banks, see section 3799. (k) Alimony, etc., income. In the case of a wife who , ch. 136, §§ 212, 232. 42 Stat. 237, 254. 1919— Feb. 24. 1919. ch. 18, §§ separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent... | |
 | United States - 1965 - 1110 pages
...wife make a single return jointly. (3) Decree for support. If a wife is separated from her husband, the wife's gross income includes periodic payments...(whether or not made at regular intervals) received by her after the date of the enactment of this title from her husband under a decree entered after... | |
 | United States. Tax Court - 1967 - 786 pages
...returns for 1961 and 1962, and • SEC. 71 (a) GENERAL BDLE. — (1) DECKER or DIVORCE OB SEPARATE MAINTENANCE. — If a wife Is divorced or legally separated from her husband nnder a decree of divorce or of separate maintenance, the wife's gross Income Includes periodic payments... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property...or otherwise) in discharge of, a legal obligation ich ich, because of the marital or family relationship, is imposed upon or incurred by such husband... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...by joint stock land 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 payments (whether or not made at regular intervals) received subsequent... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...joint stock land 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 payments (whether or not made at regular intervals) received subsequent... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...joint stock land 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 payments (whether or not made at regular intervals) received subsequent... | |
 | 1971 - 1474 pages
...Alimony and separate maintenance payments — (a) General rule — (1) Decree of divorce or separate maintenance. If a wife Is divorced or legally separated...(whether or not made at regular Intervals) received alter such decree In discharge of (or attributable to property transferred, In trust or otherwise.... | |
 | 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... | |
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If a wife is divorced or legally separated from her husband under a decree of divorce or of separate maintenance... 
