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Transfer Between Spouses
Generally, no gain or loss is recognized on a transfer of property from you to (or in trust for the benefit of):
--Your spouse, or
--Your former spouse, but only if the transfer is incident to your divorce.
Incident to divorce. A property transfer is incident to your divorce if the transfer:
--Occurs within 1 year after the date your marriage ends, or
--Is related to the end of your marriage.
A divorce, for this purpose, includes the end of your marriage by annulment or due to violations of state laws.
Related to end of marriage. A property transfer is related to the end of your marriage if both of the following conditions apply.
--The transfer is made under your original or modified divorce or separation instrument.
--The transfer occurs within 6 years after the date your marriage ends.
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