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2. Internal Revenue Code section 1041 - Wikipedia

   en.wikipedia.org/wiki/Internal_Revenue_Code...

   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; [1] or a transfer of property to 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 ...

3. Alabama Divorce Laws - AOL

   www.aol.com/alabama-divorce-laws-071150736.html

   To get a divorce in Alabama, one spouse must be a resident of the state for at least six months. There are additional requirements to get an uncontested divorce, which will be discussed below.

4. Community property - Wikipedia

   en.wikipedia.org/wiki/Community_property

   Community of Acquests and Gains: Each spouse owns an undivided half-interest in all property acquired during the marriage, except for property acquired by gift or inheritance during the marriage, which is separate property; or which traces to separate property acquired before the marriage, which remains separate property; or which is acquired during a period when the couple are permanently ...

5. Division of property - Wikipedia

   en.wikipedia.org/wiki/Division_of_property

   The Uniform Marriage and Divorce Act §307 (UMDA §307) [3] also allows for the equitable distribution of property and lists factors the court should consider, e.g. "the duration of the marriage, and prior marriage of either party, antenuptial agreement of the parties [which is the same as a prenuptial agreement or premarital agreement], the ...

6. Matrimonial regime - Wikipedia

   en.wikipedia.org/wiki/Matrimonial_regime

   Matrimonial regimes, or marital property systems, are systems of property ownership between spouses providing for the creation or absence of a marital estate and if created, what properties are included in that estate, how and by whom it is managed, and how it will be divided and inherited at the end of the marriage.

7. Same-sex marriage law in the United States by state

   en.wikipedia.org/wiki/Same-sex_marriage_law_in...

   The proceeds resulting from the transfer are held by the spouses as tenants by the entirety. An involuntary transfer of title includes: (5) An absolute divorce of the spouses. An absolute divorce converts property held as tenants by the entirety to a tenancy in common. Section 41-65. Entireties property conveyed to trusts.