 ... periodic payments (whether or not made at regular intervals) received after such decree in discharge of (or attributable to property transferred, in trust or otherwise, in discharge of) a legal obligation which, because of the marital or family relationship,...  Reports of the Tax Court of the United States - Էջ 544United States. Tax Court - 1959Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1950 - 940 էջ
...was less than $17,500. Section 22 (k) requires that the payments, to be taxable, must be made : * * * in discharge of a legal obligation which, because...instrument incident to such divorce or separation * * *. The plaintiff says that the written instrument by which her then husband agreed to make the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 էջ
...1942 (56 Stat. 798, sec. 120 (a)) makes a divorced wife taxable upon periodic payments received by her in discharge of a legal obligation, which, because...family relationship, is imposed upon or incurred by her husband under the decree of divorce or under a written instrument incident to such divorce. In... | |
 | United States - 1965 - 1110 էջ
...wife's gross Income includes periodic payments (whether or not made at regular intervals) received after such decree in discharge of (or attributable to property...of the marital or family relationship, is imposed on or incurred by the husband under the decree or under a written instrument incident to such divorce... | |
 | United States, Walter Elbert Barton - 1944 - 1286 էջ
...to a period after the taxable year of the of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals) received...or otherwise) in discharge of, a legal obligation ich ich, because of the marital or family relationship, is imposed upon or incurred by such husband... | |
 | United States. Tax Court - 1947 - 1522 էջ
...of divorce or of separate maintenance, periodic payments (whether or not made at regular Intervale) received subsequent to such decree In discharge of,...which, because of the marital or family relationship, la Imposed upon Revenue Act of 1942. Section 22 (k) is a new provision which has been added to section... | |
 | United States. Tax Court - 1947 - 1642 էջ
...husband" where she is receiving periodic payments "in discharge of * * * a legal obligation which * * * is imposed upon or incurred by such husband under...under a written instrument incident to such divorce * * *." Ada Edwards Laughlin is therefore a "wife" as described in section 22 (k). Being such a wife,... | |
 | United States. Tax Court - 1947 - 1574 էջ
...separated from her husband under a decree of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributuble to property transferred (in trust or otherwise) in discharge of, a legal obligation which,... | |
 | United States. Tax Court - 1948 - 1248 էջ
...separated from her husband under a decree of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals) received...is Imposed upon or incurred by such husband under iuch decree or under a written Instrument incident to such divorce or separation shall be includible... | |
 | 1954 - 1486 էջ
...separated from her husband under a decree of divorce or of separate maintenance, periodic paymonte (whether or not made at regular Intervals) received...because of the marital or family relationship, is tinposed upon or incurred by such husband under such decree or under a written instrument incident... | |
 | 1960 - 1764 էջ
...wife's gross Income Includes periodic payments (whether or not made at regular intervals) received after such decree in discharge of (or attributable to property...of the marital or family relationship, is Imposed on or Incurred by the husband under the decree or under a written instrument incident to such divorce... | |
| |
