Is divorced or legally 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 attributable to property transferred... Reports of the Tax Court of the United States - Էջ 371United States. Tax Court - 1951Ամբողջությամբ դիտվող - Այս գրքի մասին
| United States. Court of Claims, Audrey Bernhardt - 1950 - 940 էջ
...Sections 22 (k), 23 (u), and 171 (a) of the Internal Revenue Code. Section 22 (k) provides: In the case of a wife who is divorced or legally separated from...decree of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge... | |
| United States - 1953 - 1744 էջ
...obligations Issued by joint stock land banks, see section 3799. (k) Alimony, etc., income. In the case Nov. 23. 1921, ch. 136, §§ 212, 232. 42 Stat. 237,...1919. ch. 18, §§ 212, 232, 40 Stat. 1064. 1077. payments (whether or not made at regular intervals) received subsequent to such decree in discharge... | |
| United States - 1965 - 1110 էջ
...separate 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 Internal Revenue Taxation - 1944 - 336 էջ
...obligations issued by joint stock land banks, see section 3799. (k) ALIMONY, ETC., INCOME.— In the case of a wife who is divorced or legally separated from...decree of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge... | |
| United States, Walter Elbert Barton - 1944 - 1286 էջ
...issued by joint stock land banks, see section 3799. Sec. 22. (k) Alimony, etc., income. — In the case of a wife who is divorced or legally separated from her husband under a decree claim or suit for refund, or suit for erroneous refund based upon any item, inclusion, deduction, credit,... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 էջ
...obligations issued by joint stock land banks, see section 3799. (k) ALIMONY, ETC., INCOME. — In the case of a wife who is divorced or legally separated from...decree of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 էջ
...obligations issued by joint stock land banks, see section 3799. (k) ALIMONY, ETC., INCOME. — In the case of a wife who is divorced or legally separated from...decree of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge... | |
| 1979 - 940 էջ
...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... | |
| 1970 - 750 էջ
...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... | |
| 1971 - 1474 էջ
...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... | |
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