...make a single return jointly. (3) DECREE FOR SUPPORT. — If a wife is separated from her husband, or trust shall not be considered as a gift or bequest of a specific sum of money. (2) CHARITABLE, ETC. by her after the date of the enactment of this title from her husband under a decree entered after...

...none then 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...intervals) received after such decree in discharge of (or attributable to property transferred, in trust or otherwise, in discharge of) a legal obligation...

...Revenue Code of 1954 provides that, if a wife is divorced from her husband under a decree of divorce, ated section , the marital or family relationships, is imposed on or incurred by the husband under the decree or under...

...provides, in pertinent part, that if a wife is divorced from her husband under a decree of divorce, the wife's gross income includes periodic payments...discharge of a legal obligation which, because of the marital or family relationship, is imposed on or incurred by the husband under a decree incident...

...former wife. Section 71 (a) (1) of the Internal Revenue Code of 1954 provides, in pertinent part, that stration or transfer received after such decree in discharge of a legal obligation which, because of the marital or family...

...SEC. 22. GROSS INCOME. • •••••• (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, periodic payment* • • • received subsequent to such decree In discharge...

...of the Code provides that if an individual is divorced under a decree of divorce, the individual's income includes periodic payments (whether or not made at regular intervals) received after the decree in discharge of a legal obligation that, because of the marital or family relationship,...

...is divorced from her husband under a decree of divorce, her gross income includes periodic payments received after such decree in discharge of a legal obligation which, because of the marital or family relationship, is imposed on or incurred by the husband under the decree. Section...

...(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...

...former wife's gross income. Section 71 provides: (a) GENERAL RULE — (1) DECREE OF DIVORCE OR SEPARATE MAINTENANCE.— If a wife is divorced or legally separated...discharge of * * * a legal obligation which, because of the marital or family relationship, is imposed on or incurred by the husband under the decree or under...