Source: http://uscode.house.gov/view.xhtml?req=(title:26%20section:62%20edition:prelim)
Timestamp: 2018-12-13 20:26:12
Document Index: 484515622

Matched Legal Cases: ['§7', '§213', '§531', '§2002', '§6', '§502', '§1501', '§1901', '§203', '§301', '§3', '§103', '§311', '§5', '§491', '§131', '§301', '§1875', '§702', '§1001', '§6007', '§11802', '§521', '§1913', '§13213', '§1401', '§301', '§202', '§975', '§1', '§202', '§431', '§406', '§109', '§1201', '§307', '§703', '§412', '§108', '§406', '§203', '§721', '§201', '§101', '§221', '§104', '§11002', '§41107', '§101', '§401', '§11051']

[USC10] 26 USC 62: Adjusted gross income defined
26 USC 62: Adjusted gross income defined Text contains those laws in effect on December 12, 2018
(10) 1 Alimony
(Aug. 16, 1954, ch. 736, 68A Stat. 17 ; Pub. L. 87–792, §7(b), Oct. 10, 1962, 76 Stat. 828 ; Pub. L. 88–272, title II, §213(b), Feb. 26, 1964, 78 Stat. 52 ; Pub. L. 91–172, title V, §531(b), Dec. 30, 1969, 83 Stat. 655 ; Pub. L. 93–406, title II, §§2002(a)(2), 2005(c)(9), Sept. 2, 1974, 88 Stat. 959 , 992; Pub. L. 93–483, §6(a), Oct. 26, 1974, 88 Stat. 1458 ; Pub. L. 94–455, title V, §502(a), title XV, §1501(b)(1), title XIX, §1901(a)(8), (9), Oct. 4, 1976, 90 Stat. 1559 , 1735, 1765; Pub. L. 95–615, §203(b), Nov. 8, 1978, 92 Stat. 3106 ; Pub. L. 96–451, title III, §301(b), Oct. 14, 1980, 94 Stat. 1990 ; Pub. L. 96–608, §3(a), Dec. 28, 1980, 94 Stat. 3551 ; Pub. L. 97–34, title I, §§103(b), 112(b)(2), title III, §311(h)(1), Aug. 13, 1981, 95 Stat. 187 , 195, 282; Pub. L. 97–354, §5(a)(17), Oct. 19, 1982, 96 Stat. 1693 ; Pub. L. 98–369, div. A, title IV, §491(d)(2), July 18, 1984, 98 Stat. 849 ; Pub. L. 99–514, title I, §§131(b)(1), 132(b), (c), title III, §301(b)(1), title XVIII, §1875(c)(3), Oct. 22, 1986, 100 Stat. 2113 , 2115, 2116, 2217, 2894; Pub. L. 100–485, title VII, §702(a), Oct. 13, 1988, 102 Stat. 2426 ; Pub. L. 100–647, title I, §1001(b)(3)(A), title VI, §6007(b), Nov. 10, 1988, 102 Stat. 3349 , 3687; Pub. L. 101–508, title XI, §11802(e)(1), Nov. 5, 1990, 104 Stat. 1388–530 ; Pub. L. 102–318, title V, §521(b)(2), July 3, 1992, 106 Stat. 310 ; Pub. L. 102–486, title XIX, §1913(a)(2), Oct. 24, 1992, 106 Stat. 3019 ; Pub. L. 103–66, title XIII, §13213(c)(1), Aug. 10, 1993, 107 Stat. 474 ; Pub. L. 104–188, title I, §1401(b)(4), Aug. 20, 1996, 110 Stat. 1788 ; Pub. L. 104–191, title III, §301(b), Aug. 21, 1996, 110 Stat. 2048 ; Pub. L. 105–34, title II, §202(b), title IX, §975(a), Aug. 5, 1997, 111 Stat. 808 , 898; Pub. L. 106–554, §1(a)(7) [title II, §202(b)(1)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-629; Pub. L. 107–16, title IV, §431(b), June 7, 2001, 115 Stat. 68 ; Pub. L. 107–147, title IV, §406(a), (b), Mar. 9, 2002, 116 Stat. 43 ; Pub. L. 108–121, title I, §109(b), Nov. 11, 2003, 117 Stat. 1341 ; Pub. L. 108–173, title XII, §1201(b), Dec. 8, 2003, 117 Stat. 2476 ; Pub. L. 108–311, title III, §307(a), Oct. 4, 2004, 118 Stat. 1179 ; Pub. L. 108–357, title VII, §703(a), (b), Oct. 22, 2004, 118 Stat. 1546 , 1547; Pub. L. 109–135, title IV, §412(q), Dec. 21, 2005, 119 Stat. 2638 ; Pub. L. 109–432, div. A, title I, §108(a), title IV, §406(a)(3), Dec. 20, 2006, 120 Stat. 2939 , 2959; Pub. L. 110–343, div. C, title II, §203(a), Oct. 3, 2008, 122 Stat. 3864 ; Pub. L. 111–312, title VII, §721(a), Dec. 17, 2010, 124 Stat. 3316 ; Pub. L. 112–240, title II, §201(a), Jan. 2, 2013, 126 Stat. 2323 ; Pub. L. 113–295, div. A, title I, §101(a), title II, §221(a)(34)(C), Dec. 19, 2014, 128 Stat. 4012 , 4042; Pub. L. 114–113, div. Q, title I, §104(a)–(c), Dec. 18, 2015, 129 Stat. 3045 ; Pub. L. 115–97, title I, §§11002(d)(1)(J), 11011(b)(1), 11051(b)(2)(A), Dec. 22, 2017, 131 Stat. 2060 , 2070, 2089; Pub. L. 115–123, div. D, title II, §41107(a), Feb. 9, 2018, 132 Stat. 158 ; Pub. L. 115–141, div. T, §101(a)(2)(B), div. U, title IV, §401(a)(31), (32), Mar. 23, 2018, 132 Stat. 1155 , 1185, 1186.)
Repeal of Subsection (a)(10)
Pub. L. 115–97, title I, §11051(b)(2)(A), (c), Dec. 22, 2017, 131 Stat. 2089 , 2090, provided that, 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, subsection (a) of this section is amended by striking paragraph (10). See 2017 Amendment note below.
1 See Repeal of Subsection (a)(10) note below.