| United States. Internal Revenue Service - 1962 - 1090 pages
...(3) of the Internal Revenue Code of 1954 provides that if a wife is separated from her husband, her gross income includes periodic payments (whether or not made at regular intervals) received by her from her husband under a decree entered after March 1, 1954, requiring the husband to make the... | |
| United States. Court of Claims, Audrey Bernhardt - 1954 - 944 pages
...described in Section 22 (k) . Id. Internal Kevenue <g=» 519. XIX. (19) Section 22 (k) applies where a wife is "divorced or legally separated from her husband under a decree of divorce or separate maintenance." The plaintiff's wife was not in that status during the years involved in the... | |
| United States. Congress. Senate. Committee on Finance - 1954 - 1186 pages
...regardless of whether such payments are not periodic payments. This paragraph shall not apply if the wife is divorced or legally separated from her husband under a decree of divorce or separate maintenance, or if there is a separation agreement, or if the husband and wife make a single... | |
| United States. Congress. Senate. Committee on Finance - 1954 - 662 pages
...regardless of whether such payments are not periodic payments. This paragraph shall not apply if the wife is divorced or legally separated from her husband under a decree of divorce or separate maintenance, or if there is a separation agreement, or if the husband and wife make a single... | |
| United States. Congress. House. Committee on Ways and Means - 1958 - 1176 pages
...and there is a written separation agreement oxoautod after th» date of the enactment of this titlo, 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... | |
| United States. Congress. House. Committee on Ways and Means - 1958 - 1170 pages
...insert new matter in italics) : (a) General Rule. — (1) Decree of Divorce or Separate Maintenance. — If a wife is divorced or legally separated from her husband under u decree of divorce or of separate maintenance, the wife's gross income includes periodic payments... | |
| United States. Tax Court - 1959 - 1372 pages
...(a) (1) of the 1954 Code.« Section 22 (k) provides that only periodic payments made to a wife who is divorced or "legally separated" from her husband under a decree of divorce or separate maintenance are ineludible in the gross income of the wife. This section, added to the Code... | |
| United States. Internal Revenue Service - 1972 - 624 pages
...former wife. Section 71 (a) (1) of the Internal Revenue Code of 1954 provides, in pertinent part, that stration or transfer received after such decree in discharge of a legal obligation which, because of the marital or family... | |
| United States. Internal Revenue Service - 1978 - 630 pages
...Revenue Code of 1954 provides that, if a wife is divorced from her husband under a decree of divorce, the wife's gross income includes periodic payments...intervals) received after such decree in discharge of a legal obligation which, because of the marital or family relationships, is imposed on or incurred... | |
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