...the support 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...the wife's gross income includes periodic payments received after such decree in discharge of a legal obligation which, because of the marital or family...

...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,...

...(3) of the Internal Revenue Code of 1954 provides that if a wife is separated from her husband, her gross income includes periodic payments (whether or not made at regular intervals) received by her from her husband under a decree entered after March 1, 1954, requiring the husband to make the...

...described in Section 22 (k) . Id. Internal Kevenue <g=» 519. XIX. (19) Section 22 (k) applies where a wife is "divorced or legally separated from her husband under a decree of divorce or separate maintenance." The plaintiff's wife was not in that status during the years involved in the...

...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...

...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...

...and there is a written separation agreement oxoautod after th» date of the enactment of this titlo, the wife's gross income includes periodic payments...not made at regular intervals) received after such agreement is executed which are made under such agreement and because of the marital or family relationship...

...struck through ; insert new matter in italics) : (a) General Rule. — (1) Decree of Divorce or Separate Maintenance. — If a wife is divorced or legally separated from her husband under u decree of divorce or of separate maintenance, the wife's gross income includes periodic payments...

...215 of the Internal Eevenue Code of 1954. Section 71 (a) of the 1954 Code provides in general, that if a wife is divorced or legally separated from her...the wife's gross income includes periodic payments received after such decree in discharge of a legal obligation which, because of the marital or family...

...(a) (1) of the 1954 Code.« Section 22 (k) provides that only periodic payments made to a wife who is divorced or "legally separated" from her husband under a decree of divorce or separate maintenance are ineludible in the gross income of the wife. This section, added to the Code...