 | United States. Court of Claims, Audrey Bernhardt - 1950
...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
...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
...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. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 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 - 312 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 - 385 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
...separate maintenance payments — (a) General rule — (1) Decree of divorce or separate maintenance. If a wife Is divorced or legally separated from her...(whether or not made at regular Intervals) received alter such decree In discharge of (or attributable to property transferred, In trust or otherwise.... | |
 | 1968
...and there is a written separation agreement executed after the date of the enactment of this title, the wife's gross income includes periodic payments...not made at regular Intervals) received after such agreement Is executed which are made under such agreement and because of the marital or family relationship... | |
 | 1979
...and there is a written separation agreement executed after the date of the enactment of this title, the wife's gross income includes periodic payments...not made at regular Intervals) received after such agreement is executed which are made under such agreement and because of the marital or family relationship... | |
 | 1959
...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... | |
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Is divorced or legally separated from her husband under a decree of divorce or of separate maintenance... 
