 ... 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
 | 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... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...obligations Issued by joint stock land banks, see section 3799. Sec. 22. (k) Alimony, etc., income.—In the case of a wife who is divorced or legally separated...transferred (in trust or otherwise) in discharge of, a legal obligation which, because of the marital or family relationship, is imposed upon or incurred... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...obligations Issued by joint stock land banks, see section 3799. Sec. 22. (k) Alimony, etc., incomc.— In the case of a wife who is divorced or legally separated...transferred (in trust or otherwise) in discharge of, a legal obligation which, because of the marital or family relationship, is imposed upon or incurred... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1536 pages
...to alimony, etc., income) 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,... | |
 | United States. Internal Revenue Service - 1962 - 1090 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... | |
 | United States. Internal Revenue Service - 1967 - 1510 pages
...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 husband under a decree of divorce or of separate maintenance, the wife's gross income includes periodic payments received after such decree... | |
 | 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. 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. House. Committee on Ways and Means - 1958 - 1176 pages
...matter in italics) : (a) GENERAL RULE.— (1) DECREE OF DIVORCE OH 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 - 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... | |
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