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Internal Revenue Code section 1041 : ウィキペディア英語版
Internal Revenue Code section 1041
Section 1041 of the Internal Revenue Code () addresses transfers of property between spouses or incident to divorce.
== General Rule ==
The general rule in § 1041(a) is that no gain or loss shall be recognized on a transfer of property from an individual to a spouse or a former spouse if the transfer is incident to the divorce. This rule also applies on a transfer of property from a trust for the benefit of a spouse or former spouse if the transfer is incident to the divorce. For the purposes of this subsection, § 1041(c) states a transfer of property is incident to divorce if such a transfer either occurs within 1 year after the date on which the marriage ends, or is related to the end of the marriage.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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