written instrument

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The TCJA continued the requirement from IRC s.71 that a payment made to or on behalf of a spouse or ex-spouse pursuant to a "written instrument incident to [a divorce decree]" qualifies for alimony treatment.<br />The TCJA further sets forth that such instruments are "as defined in s.71 as in effect before" the TCJA.
25.2518-2(b)(1) requires that the writing "identify the interest in property disclaimed and be signed either by the disclaimant or by the disclaimant's legal representative." There is no signed written instrument manifesting H's intent to disclaim his interest in W's property.
A power of attorney is a written instrument with which one person--the principal--authorizes another--the attorney-in-fact--to act for him or her.
71(b)(2) defines a "divorce or separation instrument" as a "decree of divorce or separate maintenance or a written instrument incident to such a decree." If the property transfer is not made pursuant to a Sec.
The transfer must result from a decree of divorce or separate maintenance, or a written instrument incident to a divorce.
A disclaimer is a written instrument that declines or renounces any transfer of an interest in property (whether testamentary or inter vivos) that a beneficiary would otherwise receive.
To get this benefit, a taxpayer must surrender his IRA pursuant to a divorce decree or a written instrument incident to the divorce (such as a property settlement).
The court also disagreed with the Tax Court's holding that the absence of written instruments between 1987 and 1992 indicated there was no unconditional and legal obligation to repay the advances, noting the existence of written notes for all years after 1992, which the Tax Court ignored.
These are the same written instruments required for alimony.