 This subsection shall not apply to that part of any such periodic payment which the terms of the decree or written instrument fix, in terms of an amount of money or a portion of the payment, as a sum which is payable for the support of minor children...  Hearings, Reports and Prints of the Senate Committee on Finance - Stran 239avtor: United States. Congress. Senate. Committee on Finance - 1954Celotni ogled - O knjigi
 | United States - 1953 - 1744 strani
...of the decree or written instrument flx, in terms of an amount of money or a portion of the payment, individual and a controlled corporation. (1) Treatment of gain as ordinary income. I any such TITLE 26.— INTERNAL REVENUE CODE periodic payment Is less than the amount specified In the... | |
 | United States, Walter Elbert Barton - 1944 - 1286 strani
...shall not apply to that part of any such periodic payment which the terms of the decree or written instrument fix, in terms of an amount of money or a portion of the payment, as a stim which is payable for the support of minor children of such husband. In case... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 strani
...shall not apply to that part of any such periodic payment which the terms of the decree or written instrument fix, in terms of an amount of money or a portion of the payment, as a sum which is payable for the support of minor children of such husband. In case any... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 strani
...shall not apply to that part of any such periodic payment which the terms of the decree or written instrument fix, in terms of an amount of money or a portion of the payment, as a sum which is payable for the support of minor children of such husband. In case any... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 strani
...shall not apply to that part of any such periodic payment which the terms of the decree or written instrument fix, in terms of an amount of money or a portion of the payment, as a sum which is payable for the support of minor children of such husband. In case any... | |
 | 1966 - 396 strani
...of trust income which the terms of the divorce or separate maintenance decree, separation agreement, or trust instrument fix in terms of an amount of money or a portion of the income as a sum which is payable for the support of minor children of the husband. The portion... | |
 | 2000 - 792 strani
...of trust income which the terms of the divorce or separate maintenance decree, separation agreement, or trust instrument fix in terms of an amount of money or a portion of the income as a sum which is payable for the support of minor children of the husband. The portion... | |
 | 1993 - 700 strani
...decree, separation agreement, or trust instrument fix in terms of an amount of money or a portion of the income as a sum which is payable for the support of minor children of the husband. The portion of the income which is payable for the support of the minor children is includible... | |
 | 1967 - 408 strani
...separation § 1 .683-1 agreement, or trust Instrument fix In terms of an amount of money or a portion of the Income as a sum which is payable for the support of minor children of the husband. The portion of the income which is payable for the support of the minor children is ineludible... | |
 | 1971 - 1474 strani
...the decree. Instrument, or agreement fix, In terms of an amount of money or a part of the payment, as a sum which Is payable for the support of minor children of the husband. For purposes of the preceding sentence. If any payment Is less than the amount specified... | |
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