CALIFORNIA FAMILY LAW
...Income Tax Matters
......Community Property: Assets
.........In General
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Summary of law re transfers of property between spouses or incident to divorce.

No recognition on gain or loss from transfers of property between spouses or incident to divorce.

Owner of property after divorce is liable for tax on gain associated with it; determination of ownership.

When H transferred property to W pursuant to sec. 1041 and then she sold it, she is liable for the tax consequences of the sale.

Transfer of interest in former marital residence 8 years after divorce held not incident to divorce and not subject to nonrecognition rules.