71-1(b)(2)(i), which defines the written separation agreement, says in part "if the wife is divorced or legally separated
subsequent to the written separation agreement, payments made under such agreement continue to fall within the provisions of section 71(a)(2)"
In other words, a party must be legally separated
under state law in order to be eligible to file as single for federal income tax purposes.
A girl who was conceived to be an organ donor to her dying elder sister seeks to get legally separated
from her parents.
Couples in Italy must be legally separated
before divorce can be granted.
The revenue procedure applies to taxpayers who are divorced, legally separated
, or live apart at all times during the last six months of the calendar year.
There was no allegation Mrs Gilligan - who is now legally separated
from her husband - was involved in crime and it was her case that she did not know that the property involved was the proceeds of crime.
No, you can still apply for your Decree Nisi to be made Absolute, which will finalise the divorce proceedings and will mean you are legally separated
And I could hardly believe her generosity when she said that even though she's legally separated
from the husband she hasn't lived with for eight years, she's still going to give him a share of her winnings.
1972: Elvis and Priscilla Presley were legally separated
The organization, a 501(c)(3), legally separated
from CalCPA and with operations to be funded solely by CPE fees.
While you are in this limbo, neither fully married nor legally separated
, he still feels entitled to treat you as his wife.
Minnesota's Waiting Children are generally school-aged children who have been legally separated
from their birth families due to abuse and neglect.