| 1978 - 838 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... | |
| 1970 - 750 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... | |
| 1954 - 1486 pages
...Issued by joint stock laud 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 paymonte (whether or not made at regular Intervals) received subsequent... | |
| 1976 - 756 pages
...written separation agreement executed after the date of the enactment of this title, the wife's grosa Income Includes periodic payments (whether or 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... | |
| 1985 - 556 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... | |
| 1982 - 488 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... | |
| 1998 - 706 pages
...(a) Is unmarried at the tune the expenses are Incurred, or (b) is, at the close of the taxable year, legally separated from her husband under a decree of divorce or of separate maintenance. (11) For taxable years ending after April 2, 1963, the deduction Is also allowed... | |
| United States, Walter Elbert Barton - 1950 - 1126 pages
...stock land banks, see section 3799. Sec. 22. (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. Internal Revenue Service - 1967 - 1510 pages
...the support payments. Section 71 (a) (1) of the Internal Revenue Code of 1954 provides in part that, if a wife is divorced or legally separated from her...the wife's gross income includes periodic payments received after such decree in discharge of a legal obligation which, because of the marital or family... | |
| United States. Congress. House. Committee on Ways and Means - 1953 - 1536 pages
...Is hereby amended to read as follows : "'(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, or who is separated from her husband pursuant to a written separation agreement,... | |
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