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2017 Publication 523
Jan 30, 2018 Unlike the ownership requirement, each spouse must meet the residence requirement indi- vidually for a married couple filing jointly to get the
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Dividing Assets and Debts in Divorce - Maine Judicial Branch
If you and your spouse have made the decision to divorce, you must divide the property, assets, and debts that the two of you acquired during your marriage.
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26 U.S. Code 1041 - Transfers of property between spouses
(a) General ruleNo gain or loss shall be recognized on a transfer of property from an individual to (or in trust for the benefit of). (1). a spouse, or.
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