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REAL ESTATE SALES TAX ‑- PROPERTY SETTLEMENTS
Property settlements between husband and wife incident to adjustment of the marital relationship by divorce or separation are not sales within the meaning of
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THE BENEFITS OF MARRIED SEXUAL LOVE
In their sexual union, the husband and the wife come to under- stand the mystery of their unique sexual identity.
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26 CFR 1.1041-1T - Treatment of transfer of property
Section 1041 applies to any transfer of property between spouses regardless of whether the transfer is a gift or is a sale or exchange between spouses acting
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