 | United States. Tax Court - 1959 - 1372 pages
...within the husband's taxable year. • • • ' SEC. 22. GROSS INCOME. (k) ALIIIONT, ETC., INCOME.—In the case of a wife who Is divorced or legally separated from her husband ander a decree of divorce or of separate maintenance, periodic payments (whether or not made at regular... | |
 | United States. Tax Court - 1950 - 1678 pages
...section 22 (k). As such. 1 SEC. 22. GROSS INCOME. • •••••• (k) ALIMONY, ETC., INCOME.—In the case of a wife who Is divorced or legally separated...decree of divorce or of separate maintenance, periodic payment* • • • received subsequent to such decree In discharge of • • • a legal obligation... | |
 | United States. Internal Revenue Service - 1972 - 624 pages
...Section 71 (a) (1) of the Internal Revenue Code of 1954 provides, in pertinent part, that 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 received after such decree... | |
 | United States. Internal Revenue Service - 1974
...living, to her heirs at law. Under section 71 (a) (1) of the Internal Revenue Code of 1954, 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... | |
 | United States. Internal Revenue Service - 1965 - 1150 pages
...(a) is unmarried at the time the expenses are incurred, or (6) is, at the close of the taxable year, legally separated from her husband under a decree of divorce or of separate maintenance. (ii) For taxable years ending after April 2, 1963, the deduction is also allowed... | |
 | United States. Tax Court - 1970 - 1868 pages
...wife's gross Income Includes periodic payments (whether or not made at regnlv Intervals) received after such decree In discharge of (or attributable to property...discharge of) a legal obligation which, because of t5marlt.il or family relationship, Is Imposed on or Incurred by the hasband under the decree or under... | |
 | United States. Tax Court - 1974 - 862 pages
...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... | |
 | United States. Tax Court - 1970 - 1228 pages
...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... | |
 | United States. Tax Court - 1985 - 1410 pages
...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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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 to such decree... 
