26 USC 215: Repealed. Pub. L. 115-97, title I, §11051(a), Dec. 22, 2017, 131 Stat. 2089
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26 USC 215: Repealed. Pub. L. 115-97, title I, §11051(a), Dec. 22, 2017, 131 Stat. 2089 Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
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[§215. Repealed. Pub. L. 115–97, title I, §11051(a), Dec. 22, 2017, 131 Stat. 2089 ]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 71 ; Pub. L. 98–369, div. A, title IV, §422(b), July 18, 1984, 98 Stat. 797 , related to a deduction for alimony or separate maintenance payments paid during an individual's taxable year.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to any divorce or separation instrument (as defined in former section 71(b)(2) of this title as in effect before Dec. 22, 2017) executed after Dec. 31, 2018, and to such instruments executed on or before Dec. 31, 2018, and modified after Dec. 31, 2018, if the modification expressly provides that the amendment made by section 11051 of Pub. L. 115–97 applies to such modification, see section 11051(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 61 of this title.