Apportionment of income between spouses governed by Portuguese Civil Code.
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....en spouses governed by Portuguese Civil Code. 10. If a husband and wife are governed by the community of property system (known as "COMMUNIAO DOS BENS" under the Portuguese Civil Code of 1860) in t....
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....shall be included separately in the total income of the husband and the wife, and the remaining provisions of this Act shall apply accordingly; and (d) where either the husband or the wife, h....
TaxTMI