A bill to provide for the equitable tax treatment of individuals subject to a divorce decree which retroactively terminates the community.

Summary

Amends the Internal Revenue Code to provide that in the case of a retroactive termination of the community under applicable community property laws relating to divorce or separate maintenance, an item earned by one spouse shall not be includible in the gross income of the other spouse, if the other spouse: (1) did not receive an interest in the item of income under the decree; and (2) did not exercise control over the item of income earned on or after the date on which the community was terminated.

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Documents

1 official file

• Introduced in House

  summary · EN · 6 January 1987

  Open at official source

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