Incident to divorce definition

Incident to divorce means (1) within one year after the date of divorce or is (2) related to cessation of marriage.

Examples of Incident to divorce in a sentence

  • At the start of Chapter 6, participants should identify the following topics for study:* Premarital agreements* Application of §1041* Incident to divorce* Property basis* Purchase of residence between spouses* Purchase of business & investment property between spouses* Division of corporate business interests* Division of partnership business interests* Deferred v.

  • Incident to divorce is defined in section 1041(c) as a transfer of property within one year after the date on which the marriage ceases or a transfer of property that is related to the cessation of the marriage.

  • Incident to divorce is defined in section 1041(c) as a transfer of property within one year after the date on which the marriage ceases or a transfer of property that is related to the cessation of the marriage.Sections 3101 and 3111 of the Code impose FICA taxes on “wages” as that term is defined in section 3121(a).

  • At the start of Chapter 4, participants should identify the following topics for study:* Premarital agreements* Application of §1041* Incident to divorce* Property basis* Purchase of residence between spouses* Purchase of business & investment property between spouses* Division of corporate business interests* Division of partnership business interests* Deferred v.

Related to Incident to divorce

  • Incident means any interruption in Services.

  • Personal Effects means personal items regularly worn or carried on the person for his/her personal use, for example clothing, watch, wallet.

  • Direct mail means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addresses on a mailing list provided by the purchaser or at the direction of the purchaser in cases in which the cost of the items are not billed directly to the recipients. "Direct mail" includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. "Direct mail" does not include multiple items of printed material delivered to a single address.

  • Incidental means that the value of the long−term care benefits provided is less than 10% of the total value of the benefits provided over the life of the policy measured as of the date of issue.

  • Treasurer means the Treasurer of the Corporation.

  • Interscholastic Activities means athletic or non-athletic/academic activities where students compete on a school vs. school basis.