 | 1971 - 744 pages
...maintenance payments — (a) General rule — (1) Decree of divorce or separate maintenance. If a wife ts 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... | |
 | 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... | |
 | 1982 - 488 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... | |
 | 1998 - 706 pages
...(a) Is unmarried at the tune the expenses are Incurred, or (b) is, at the close of the taxable year, legally separated from her husband under a decree of divorce or of separate maintenance. (11) For taxable years ending after April 2, 1963, the deduction Is also allowed... | |
 | 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 - 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. Court of Claims, Audrey Bernhardt - 1954 - 944 pages
...Internal Revenue Code. Portfolio, 536. Internal Revenue <3=> 519. XVIII. (18) Section 22 (k) provides that in the case of a wife who is divorced or legally separated from her husband under a decree of divorce or separate maintenance, periodic payments made to the wife by the husband in discharge of a legal obligation... | |
 | 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. 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. 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... | |
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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... 
