 ... periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property transferred (in trust or otherwise) in discharge of, a legal obligation which, because of the marital or family...  Reports of the Tax Court of the United States - Page 85by United States. Tax Court - 1955Full view - About this book
 | 1978 - 838 pages
...wife's gross Income includes periodic payments (whether or not made at regular Intervals) received after such decree in discharge of (or attributable to property...transferred, in trust or otherwise, in discharge of) a legal obligation which, because of the marital or family relationship, is Imposed on or incurred by... | |
 | 1979 - 940 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... | |
 | 1970 - 750 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... | |
 | 1959 - 1584 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... | |
 | 1971 - 1474 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... | |
 | 1971 - 744 pages
...maintenance payments — (a) General rule — (1) Decree of divorce or separate maintenance. If a wife ts 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... | |
 | 1976 - 756 pages
...wife's gross Income Includes periodic payments (whether or not made at regular Intervals) received after such decree in discharge of (or attributable to property transferred. In trust or otherwise. § 1.71-1 In discharge of) a legal obligation which, because of the marital or family relationship,... | |
 | 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... | |
 | 1949 - 776 pages
...because of the marital or family relationship, is imposed upon or incurred by the husband, or (ii) Attributable to property transferred (in trust or otherwise) in discharge of a legal obligation which, because of the martial or family relationship, is imposed upon or incurred... | |
 | 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... | |
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