Community property income apportionment requires non salary income split equally between spouses; salaries taxed to the earner. Under the community of property regime (COMMUNIAO DOS BENS), community receipts are not assessed as the community's income; non salary income under each head (other than Salaries) is divided equally between husband and wife and each share is included separately in the respective spouse's total income, while salary income is included solely in the total income of the spouse who earned it.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Community property income apportionment requires non salary income split equally between spouses; salaries taxed to the earner.
Under the community of property regime (COMMUNIAO DOS BENS), community receipts are not assessed as the community's income; non salary income under each head (other than Salaries) is divided equally between husband and wife and each share is included separately in the respective spouse's total income, while salary income is included solely in the total income of the spouse who earned it.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
