... 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
| 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... | |
| 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... | |
| 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... | |
| 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 - 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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