Source: https://www.rosen.com/taxes/tax-statutes/26-u-s-code-%C2%A771-alimony-separate-maintenance-payments/
Timestamp: 2019-01-18 14:17:12
Document Index: 90333900

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

Home » Taxes » Tax Statutes » 26 US Code §71: Alimony and Separate Maintenance Payments
(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.)
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”.
Subsec. (c)(2)(B). Pub. L. 99–514, §1843(d), substituted “specified in subparagraph (A)” for “specified in paragraph (1)”.
Section 1843(c)(2), (3) of Pub. L. 99–514 provided that:
Section 422(e) of Pub. L. 98–369, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: