[Code of Federal Regulations]
[Title 26, Volume 2]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.101-5]

[Page 367]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.101-5  Alimony, etc., payments.

    Proceeds of life insurance policies paid by reason of the death of 
the insured to his separated wife, or payment excludable as death 
benefits under section 101(b) paid to a deceased employee's separated 
wife, if paid to discharge legal obligations imposed by a decree of 
divorce or separate maintenance, by a written separation agreement 
executed after August 16, 1954, or by a decree of support entered after 
March 1, 1954, shall be included in the gross income of the separated 
wife if section 71 or 682 is applicable to the payments made. For 
definition of ``wife'', see section 7701(a)(17) and the regulations 
thereunder.

[[Page 368]]