 ... the installment payments shall be treated as periodic payments for purposes of subsection (a), but (in the case of any one taxable year of the wife) only to the extent of 10 percent of the principal sum. For purposes of the preceding sentence, the...  Reports of the Tax Court of the United States - Page 251by United States. Tax Court - 1980Full view - About this book
 | 1971 - 744 pages
...sentence, the part of any principal sum which Is allocable to a period after the tax§ 1.71-1 able year of the wife In which It Is received shall be...payment for the taxable year In which it Is received. (d) Rule for husband in case of transferred property. The husband's gross Income does not Include amounts... | |
 | 1969 - 710 pages
...principal sum which is allocable to a period after the tax1.71-1 able year of the wife In which it la received shall be treated as an Installment payment for the taxable year In which It Is received. (d) Rule for husband in case of transferred property. The husband's gross Income does not Include amounts... | |
 | 1954 - 1486 pages
...allocable to a period after the taxable year of the wife in which It is received shall be considered an installment payment for the taxable year In which It is received. (In cases where such periodic payments are attributable to property of an estate or property held in... | |
 | 1972 - 852 pages
...to a period after the tax§ 1.71-1 able year of the wife in which it is received Khali be treated aa an Installment payment for the taxable year In which It Is received. (d) Rule for husband in case of transferred property. The husband's gross income does not Include amounts... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...allocable to a period after the taxable year of the wife in which it is received shall be considered an installment payment for the taxable year in which it is received. (In cases where such periodic payments are attributable to property of an estate or property held in... | |
 | 1961 - 620 pages
...installment payments shall be treated as periodic payments for purposes of subsection (a), but (1n the case of any one taxable year of the wife) only...payment for the taxable year in which it is received. (d) Rule for husband in case of transferred property. The husband's gross income does not include amounts... | |
 | United States. Internal Revenue Service - 1974
...71(c)(l)) the installment payments shall be treated as periodic payments for purposes of section 71 (a), but (in the case of any one taxable year of the...payment for the taxable year in which it is received. Section 71(d) of the Code provides that the husband's gross income does not include amounts received... | |
 | United States. Tax Court - 1970 - 1228 pages
...— (1) GENERAL RULE. — For purposes of subsection (a). Installment payments discharging a part of an obligation the principal sum of which Is, either...payment for the taxable year In which It Is received. • Sec. 1.71-1. Alimony and separate maintenance payments ; Income to wife or former wife. (a) In... | |
 | United States. Tax Court - 1971 - 1470 pages
...sum which Is allocable to a period after the taxable year of the wife In which It Is received BhiUl be treated as an Installment payment for the taxable year In which It Is received. other hand, argues that the payments, although labeled "alimony" in the agreement and decree, were... | |
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