In property settlements between divorcing couples, are transfers between spouses taxable?

Transfers between divorcing spouses are not taxable, nor are transfers between spouses incident to divorce. Transfers incident to divorce are those within one year of the end of the marriage or those "related to the cessation of the marriage." Such transfers related to the cessation of the marriage can happen up to six years after the divorce. That six-year period under certain conditions, if "legitimate legal and business impediments preclude a transfer within that six-year period."