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        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.

        <h1>Apportionment of spousal income: equal division of non-salary income with salary attributed to the earning spouse under Portuguese Civil Code.</h1> Income of spouses under the Portuguese Civil Code is not assessed as community property; non-salary income is divided equally between spouses while salary income is attributed solely to the earning spouse. Section 5A and Clause 10 maintain individual assessment, require separate inclusion of apportioned shares in each spouse's return, and call for clear income segregation and documentation. Clause 10 simplifies language and removes prior references to classification as an association of persons or body of individuals.

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