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provided in section 408(d) may change the result mandated by
section 408(d)(1). See sec. 408(d)(1). Thus, unless an ex-
ception in section 408(d) applies in the instant case, petitioner
must include the IRA distributions in his gross income for 1995.
The only exception to section 408(d)(1) that might apply in
the present case is section 408(d)(6), which provides:
(6) Transfer of account incident to divorce.--The
transfer of an individual's interest in an individual
retirement account or an individual retirement annuity
to his spouse or former spouse under a divorce or
separation instrument described in subparagraph (A) of
section 71(b)(2) is not to be considered a taxable
transfer made by such individual notwithstanding any
other provision of this subtitle, and such interest at
the time of the transfer is to be treated as an in-
dividual retirement account of such spouse, and not of
such individual. Thereafter such account or annuity
for purposes of this subtitle is to be treated as
maintained for the benefit of such spouse.
In order for the exception in section 408(d)(6) to apply in
the instant case, inter alia, there must have been a transfer of
petitioner's interest in his IRA's to Ms. Czepiel, his former
spouse. Petitioner did not transfer all or a portion of his
interest in his IRA's to Ms. Czepiel. He received distributions
from those IRA's and paid the funds distributed to him from those
IRA's to Ms. Czepiel.
Another requirement that must be satisfied in order to come
within the exception to section 408(d)(1) provided in section
408(d)(6) is that the transfer of an individual's interest in an
IRA must be made under a divorce or separation agreement de-
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