community income
Defined in 2 dictionaries — Case Law, U.S. Code
Definitions from Case Law
From 403 U.S. 190 - United States v. Mitchell · 1971Most cited · 747 citing opinions
federal income tax liability follows ownership
United States Code
26 U.S.C. § 66 — for purposes of this section
The term “community income” means income which, under applicable community property laws, is treated as community income.
26 U.S.C. § 879 — for purposes of this section
The term “community income” means income which, under applicable community property laws, is treated as community income.