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NISSENBAUM’S STANDARD SET OF
SUMMARIES OF LAW - DIVORCE
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XII. Statutory References.
12.1 The court takes Judicial Notice of the applicable case law and general laws of this commonwealth and of the federal law, including those set out in the following relevant statutes. G.L. c. 233, �70.
12.2 Massachusetts General Laws:
a. c. 208, � I (grounds);
b. c. 208, � 31 (custody of children; shared custody plans);
c. c. 208, � 34 (equitable distribution, alimony, health insurance);
d. c. 208, � 38 (award of attorney fees and costs);
e. c. 209 (U.C.C.J.A.)
f. c.231, �6F Frivolous Claims
12.3 Mass.R.Dom.Rel.P. Rule 11(a)
12.4 Internal Revenue Code of 1986 (as amended):
a. Section 63 (taxable income defined);
b. Section 63 (c)(6)(A)1 (who must file returns);
c. Section 71 (deductibility of alimony paid per section 215);
d. Section 151 (payment of alimony which can be deducted by payor and included in the income of payee);
e. Section 1041 (transfers between married person or at time of or in connection with a divorce).