 | United States. Internal Revenue Service - 1973
...provides, in pertinent part, 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 relationship, is imposed on or incurred... | |
 | United States. Tax Court - 1950 - 1678 pages
...SEC. 22. GROSS INCOME. • •••••• (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 payment* • • • received subsequent to such decree In discharge... | |
 | United States. Internal Revenue Service - 1981 - 808 pages
...of the Code provides that if an individual is divorced under a decree of divorce, the individual's income includes periodic payments (whether or not made at regular intervals) received after the decree in discharge of a legal obligation that, because of the marital or family relationship,... | |
 | 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 - 1976 - 1190 pages
...income. Section 71 provides: (a) GENERAL RULE — (1) DECREE OF DIVORCE OR SEPARATE MAINTENANCE.— If a wife is divorced or legally separated from her...intervals) received after such decree in discharge of * * * a legal obligation which, because of the marital or family relationship, is imposed on or incurred... | |
 | United States. Tax Court - 1973 - 1208 pages
...family relationship. This issue involves sections 71 and 215. In pertinent part, section 71 (a) (1) provides: If a wife Is divorced or legally separated...the wife's gross income includes periodic payments « * * received after such decree in discharge of • * • a legal obligation which, because of the... | |
 | United States. Tax Court - 1984 - 1120 pages
..."Sec. 61 defines "gross income" as including "all income from whatever source derived." "Sec. 71(aXD provides: "If a wife is divorced or legally separated...maintenance, the wife's gross income includes periodic inclusion of payments under section 71(aXD requires: (1) That the payments are periodic; (2) that the... | |
 | United States. Tax Court - 1970 - 1868 pages
...GENERAL RULE. — (1) DECREE OF DIVORCE OB SEPARATE MAINTENANCE. — If a wife is divorced or locally separated from her husband under a decree of divorce...Includes periodic payments (whether or not made at regnlv Intervals) received after such decree In discharge of (or attributable to property transferred,... | |
 | United States. Tax Court - 1974 - 936 pages
...SEPARATE MAINTENANCE PAYMENTS, (a) GENERAL RULE.— (1) DECREE OF DIVORCE OK SEPARATE MAINTENANCE.— If a wife Is divorced or legally separated from her...of divorce or of separate maintenance, the wife's (TOSS income Includes periodic payments (whether or not made at regular Intervals) received after such... | |
 | United States. Tax Court - 1972 - 988 pages
...• •. — 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 relationship, is Imposed on or Incurred... | |
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Is divorced or legally separated from her husband under a decree of divorce or of separate maintenance... 
