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" Income includes 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... "
Internal Revenue Cumulative Bulletin - Page 26
by United States. Internal Revenue Service - 1974
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Cases Decided in the United States Court of Claims ... with ..., Volume 115

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1950 - 940 pages
...separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property...because of the marital or family relationship is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce...
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United States Code, Volume 3

United States - Law - 1953 - 1744 pages
...separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to on, but in determining whether the exchange Is solely...or the fact that property acquired is subject to upon or incurred by such husband under such decree or under a written instrument incident to such divorce...
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United States Code, Volume 6

United States - Law - 1965 - 1110 pages
...and there is a written separation agreement executed after the date of the enactment of this title, the wife's gross income includes periodic payments...not made at regular intervals) received after such agreement is executed which are made under such agreement and because of the marital or family relationship...
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Reports of the Tax Court of the United States, Volume 47

United States. Tax Court - Law reports, digests, etc - 1967 - 786 pages
...MAINTENANCE PAYMENTS, (a) GENERAL RULE. — (1) DECREE OF DIVORCE OR SEPARATE MAINTENANCE. — If n wife Is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, th* wife's gross Income Includes periodic payments (whether or not made at regular...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Government publications - 1944 - 336 pages
...separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property...of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property...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...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property...of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property...of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce...
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Reports of the Tax Court of the United States, Volume 7

United States. Tax Court - Taxation - 1947 - 1578 pages
...separate maintenance, periodic payments (whether or not made at regular Intervals) received subsequent to such decree In discharge of, or attributable to property...which, because of the marital or family relationship, IB Imposed upon or Incurred by such husband under such decree or under a written instrument incident...
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The Code of Federal Regulations of the United States of America

Administrative law - 1969 - 710 pages
...separate maintenance payments — (a) General rule — (1) Decree of divorce or separate maintenance. If a wife Is divorced or legally separated from her...which, because of the marital or family relationship, IB Imposed on or Incurred by the husband under the decree or under a written instrument incident to...
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