Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-b/part-ii/sec.-71/
Timestamp: 2020-04-01 09:37:36
Document Index: 75211720

Matched Legal Cases: ['§ 71', '§422', '§1843', '§ 71', '§71', '§1843', '§1843', '§422', '§2']

26 U.S.C. § 71 (2015) - Alimony and separate maintenance payments :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter B - Computation of Taxable Income (Sections 61 - 291) Part II - Items Specifically Included in Gross Income (Sections 71 - 90) Sec. 71 - Alimony and separate maintenance payments
Sec. 71 - Alimony and separate maintenance payments
Contains section 71
Source Credit Aug. 16, 1954, ch. 736, 68A Stat. 19; Pub. L. 98-369, div. A, title IV, §422(a), July 18, 1984, 98 Stat. 795; Pub. L. 99-514, title XVIII, §1843(a)-(c)(1), (d), Oct. 22, 1986, 100 Stat. 2853, 2855.
Statutes at Large References 98 Stat. 795, 798
100 Stat. 2853, 2095, 2854
26 U.S.C. § 71 (2015)
§71. Alimony and separate maintenance payments(a) General rule
The term "alimony or separate maintenance payment" means any payment in cash if—
The term "divorce or separation instrument" means—
(c) Payments to support children(1) In general
(f) Recomputation where excess front-loading of alimony payments(1) In general
For purposes of this subsection, the term "excess alimony payments" mean the sum of—
(5) Exceptions(A) Where payment ceases by reason of death or remarriage
1986—Subsec. (b)(1)(D). Pub. L. 99–514, §1843(b), struck out "(and the divorce or separation instrument states that there is no such liability)" after "for such payments after the death of the payee spouse".
Pub. L. 99–514, title XVIII, §1843(c)(2), (3), Oct. 22, 1986, 100 Stat. 2854, 2855, provided that:
"(2) Effective dates.—
"(A) In general.—The amendment made by paragraph (1) [amending this section] shall apply with respect to divorce or separation instruments (as defined in section 71(b)(2)) of the Internal Revenue Code of 1986 executed after December 31, 1986.
"(B) Modifications of instruments executed before january 1, 1987.—The amendments made by paragraph (1) [amending this section] shall also apply to any divorce or separation instrument (as so defined) executed before January 1, 1987, but modified on or after such date if the modification expressly provides that the amendments made by paragraph (1) shall apply to such modification.
"(3) Transitional rule.—In the case of any instrument to which the amendment made by paragraph (1) [amending this section] does not apply, paragraph (2) of section 71(f) of the Internal Revenue Code of 1954 [now 1986] (as in effect on the day before the date of the enactment of this Act [Oct. 22, 1986]) shall apply only with respect to the first 3 post-separation years."
Pub. L. 98–369, div. A, title IV, §422(e), July 18, 1984, 98 Stat. 798, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) In general.—Except as otherwise provided in this subsection, the amendments made by this section [amending this section and sections 215, 219, 682, 6676, and 7701 of this title] shall apply with respect to divorce or separation instruments (as defined in section 71(b)(2) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], as amended by this section) executed after December 31, 1984.
"(2) Modifications of instruments executed before january 1, 1985.—The amendments made by this section shall also apply to any divorce or separation instrument (as so defined) executed before January 1, 1985, but modified on or after such date if the modification expressly provides that the amendments made by this section shall apply to such modification.
"(3) Requirement of identification number.—Section 215(c) of the Internal Revenue Code of 1986 (as amended by subsection (b)) and the amendments made by subsection (c) [amending section 6676 of this title] shall apply to payments made after December 31, 1984."