...maintenance payments — (a) General rule — (1) Decree of divorce or separate maintenance. 1f 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...

...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...

...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...

...maintenance payments — (a) General rule — (1) Decree of iltvorce or separate maintenance. If a wife IB persons or property In Interstate 10. 000 commerce, organized or made use of separate maintenance, the wife's gross Income Includes periodic payments (whether or not made at regular...

...maintenance payments — (a) General rule — (1) Decree of divorce or separate maintenance. If a wife l£ 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...

...in excess of $4,500. For purposes of this provision a woman is not considered as married if she Is Excise Tax Regulations are to become applicable, thereby allowing separate maintenance. This bill would amend present law to treat in the same manner as a widow, a woman...

...(i) is unmarried at the time the expenses are incurred, or (ii) is, at the close of her taxable year, legally separated from her husband under a decree of divorce or of separate maintenance. (5) Determination of status. If child care expenses are incurred in one taxable...