 | United States - 1953 - 1744 pages
...to the extent of such sum payable for such support, shall be considered a payment for such support. M1T MnT W W W W W W U W W W W WzT6W 1 or Instrument shall not be considered periodic payments for the purposes of this subsection; except... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...to the e.rtent of such sum payable for such support, shall be considered a payment for such support. Installment payments discharging a part of an obligation...terms of money or property, specified in the decree or instrument shall not he considered periodic payments for the purposes of this subsection; except... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...to the extent of such sum payable for such support, shall be considered a payment for such support. Installment payments discharging a part of an obligation...terms of money or property, specified in the decree or instrument shall not be considered periodic payments for the purposes of this subsection; except... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...to the extent of such sum payable for such support, shall be considered a payment for such support. Installment payments discharging a part of an obligation...terms of money or property, specified in the decree or instrument shall not be considered periodic payments for the purposes of this subsection ; except... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...to the extent of such sum payable for sucK support, shall be considered a payment for such support. Installment payments discharging a part of an obligation...terms of money or property, specified in the decree or instrument shall not be considered periodic payments for the purposes of this subsection; except... | |
 | 1999 - 1076 pages
...property in discharge of his obligation or pursuant to such agreement. In such a case, section 71(a) (1) or (2) will be applied to the full amount received...and therefore are not to be included under section 71(a) in the wife's income. (2) An exception to the general rule stated in subparagraph (1) of this... | |
 | 1995 - 986 pages
...property in discharge of his obligation or pursuant to such agreement. In such a case, section 71(a) (1) or (2) will be applied to the full amount received...and therefore are not to be included under section 71(a) in the wife's income. (2) An exception to the general rule stated in subparagraph (1) of this... | |
 | 1978 - 838 pages
...property in discharge of his obligation or pursuant to such agreement. In such a case, section 71(a) (1) or (2) will be applied to the full amount received...instrument, or agreement are not considered "periodic pay § 1.71-1 menus" and therefore are not to be Included under section 71(a) In the wife's income.... | |
 | 2000 - 1084 pages
...contract, see section 72 and the regulations thereunder. (d) Periodic and installment payments. (I) In general, installment payments discharging a part...and therefore are not to be included under section 71(a) in the wife's income. (2) An exception to the general rule stated in subparagraph (1) of this... | |
 | 1985 - 1654 pages
...regulations thereunder. (d) Periodic and installment pay¿nents. ( 1) In general, Installment pay• ments discharging a part of an obligation the principal...and therefore are not to be included under section 71(a) in the wife's income. (2) An exception to the general rule stated In subparagraph (1) of this... | |
| |
In general, installment payments discharging a part of an obligation the principal sum of which is, in terms of money or property, specified in the decree, instrument, or agreement are not considered "periodic payments" and therefore are not to be included... 
