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" ... 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 85
by United States. Tax Court - 1955
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...MAINTENANCE PAYMENTS. (a) GENERAL RULE. — (1) DECREE OF DIVORCE OR SEPARATE MAINTENANCE. — if a wife CHAPTEB C. General provisions. Subchapter A — Tax on Employees Sec. 3101. Rate separate maintenance, the wife's gross income includes periodic payments (whether or not made at regular...
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Reports of the Tax Court of the United States, Volume 12

United States. Tax Court - 1950 - 1678 pages
...section 22 (k). As such. 1 SEC. 22. GROSS INCOME. • •••••• (k) ALIMONY, ETC., INCOME.—In the case of a wife who Is divorced or legally separated...decree of divorce or of separate maintenance, periodic payment* • • • received subsequent to such decree In discharge of • • • a legal obligation...
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Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - 1972 - 624 pages
...Section 71 (a) (1) of the Internal Revenue Code of 1954 provides, in pertinent 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...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1974
...living, to her heirs at law. Under section 71 (a) (1) of the Internal Revenue Code of 1954, 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...
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Internal Revenue Bulletin: Cumulative bulletin, Part 2

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...
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Reports of the United States Tax Court, Volume 68

United States. Tax Court - 1977 - 1096 pages
...22(k) and 23(u), IRC 1939;5 sec. 120, 8 Sec. 22(k), IRC 1939, provided: 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...
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Reports of the United States Tax Court, Volume 81

United States. Tax Court - 1984 - 1120 pages
...period ending more than 10 years 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...
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Reports of the United States Tax Court, Volume 84

United States. Tax Court - 1985 - 1410 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...
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Reports of the United States Tax Court, Volume 55

United States. Tax Court - 1970 - 1228 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...
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Reports of the United States Tax Court, Volume 63

United States. Tax Court - 1974 - 862 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...
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