The Alabama Lawyer: Official Organ State Bar of Alabama, Volume 25The Bar, 1964 |
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Pagina 43
... income of a husband required to pay the tax on his income and that of the divorced wife . ” He also urged that di- vorced wives receiving tax - free alimony " possessed a privileged status under our tax laws which relieved them of any ...
... income of a husband required to pay the tax on his income and that of the divorced wife . ” He also urged that di- vorced wives receiving tax - free alimony " possessed a privileged status under our tax laws which relieved them of any ...
Pagina 44
... income of an alimony trust created by him for the benefit of his wife . The basic lesson of Willcuts , however , was not that the income from all alimony trusts should be taxable to the husband . Rather , it stood for the proposition ...
... income of an alimony trust created by him for the benefit of his wife . The basic lesson of Willcuts , however , was not that the income from all alimony trusts should be taxable to the husband . Rather , it stood for the proposition ...
Pagina 49
... income , the Tax Court's decisions depended on the substance of the divorce decree . Thus , if no specific total sum was mentioned , so that the payments were based solely on a percentage of the husband's income ( for example , ten per ...
... income , the Tax Court's decisions depended on the substance of the divorce decree . Thus , if no specific total sum was mentioned , so that the payments were based solely on a percentage of the husband's income ( for example , ten per ...
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