26 U.S. Code § 1041 - Transfers of property between spouses or incident to divorce
Subsection (a) shall not apply if the spouse (or former spouse) of the individual making the transfer is a nonresident alien.
1988—Subsec. (d). Pub. L. 100–647 substituted “Subsection (a)” for “Paragraph (1) of subsection (a)” and “the spouse (or former spouse)” for “the spouse”.
1986—Subsec. (e). Pub. L. 99–514 added subsec. (e).
Amendment by Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Transfers in General (Gift v. Not a Gift) : 2012-02-10
- Valuation of Gifts : 2012-02-10
- Alimony--Separate Maintenance Payments : 2012-02-10
- Alimony, etc., Payments : 2012-02-10
- Imposition of Gift Tax (Imposed v. Not Imposed) : 2008-08-08
- Charitable Remainder Unitrust : 2008-08-08
- Transfers Incident to Divorce : 2008-08-08
- Imposition of Gift Tax (Imposed v. Not Imposed) : 2008-04-04
- Termination of Private Foundation Status : 2008-04-04
- Excise Taxes on Acts of Self-Dealing : 2008-04-04
- Excise Taxes on Taxable Expenditures : 2008-04-04
- Charitable Remainder Unitrust : 2008-04-04
- Transfers Incident to Divorce : 2008-04-04
- Transfers Incident to Divorce : 2007-03-02
- Excise Taxes on Acts of Self-Dealing : 2006-04-21
- Excise Taxes on Taxable Expenditures : 2006-04-21
- Charitable Remainder Unitrust : 2006-04-21
- Aggregate Tax Benefit : 2006-04-21
- Transfers Incident to Divorce : 2006-04-21
- Divorce Within Required Period : 2006-04-21
- Transfers Incident to Divorce : 2004-10-15
- Settlement of Marital or Property Rights : 2004-10-15
- Income to Discharge Legal Obligations : 2004-02-20
- Valuation of Retained Interests : 2004-02-20
- Nonrecognition of Gain or Loss on Contributions : 2003-04-25
- Valuation of Gifts : 2002-08-16
- Alimony--Separate Maintenance Payments : 2002-08-16
- Alimony, etc., Payments : 2002-08-16
- Distributions of Property : 2002-05-31
- Distributions in Redemption of Stock : 2002-05-31
- Charitable Remainder Trusts : 2002-05-24
- Transfers Incident to Divorce : 2002-05-24
- Holding Period of Capital Assets : 2001-05-18
- Charitable Remainder Unitrust : 2001-05-18
- Transfers Incident to Divorce : 2001-05-18
- Settlement of Marital or Property Rights : 2001-05-18
- Partner : 2001-05-18
- Additions to Irrevocable Trusts : 2001-05-18
- Organizations Treated as a Partnership : 2001-05-18
- Transfers Incident to Divorce : 2000-02-04
- When Includible in Gross Income : 2000-02-04
- Transfers Incident to Divorce : 1999-08-27