 | United States. Tax Court - 1971 - 1470 pages
...MAINTENANCE PAYMENTS. (a) GENERAL RULE. (1) DBCBEE or DIVORCE OR SEPARATE MAINTENANCE. — If a wife la 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... | |
 | 1949 - 774 pages
...because of the marital or family relationship, is imposed upon or incurred by the husband, or (ii) Attributable to property transferred (in trust or...discharge of a legal obligation which, because of the martial or family relationship, is imposed upon or incurred by the husband. (2) The obligation of the... | |
 | 1967 - 682 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. Congress. Joint Committee on Taxation - 2001 - 268 pages
...recognized is discussed in the next subpart. 37 IRC § 22(k) (1942). The language referring to a transfer "attributable to property transferred (in trust or otherwise) in discharge of a legal obligation ensured that if a payor satisfied his alimony obligation by creating a trust or purchasing a life insurance... | |
 | Jacob Stewart Seidman - 2003 - 972 pages
...provisions of section 22 (k) are not applicable. Section 171 (a) is designed to include in the gross income of a wife who is divorced or legally separated from her husband under a decree of divorce or separate maintenance the amount of the income of any trust such wife is entitled to receive which,... | |
 | 1969 - 720 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... | |
 | 1966 - 664 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... | |
 | 1960 - 630 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... | |
 | 1972 - 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... | |
 | United States. Internal Revenue Service - 1959 - 1518 pages
...section 71 (a) of the Code read as follows : (1) DECBEE OP DIVOBCE 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 * * * received after such... | |
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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... 
