act Aug. 16, 1954, ch. 73668A Stat. 71Pub. L. 98–369, div. A, title IV, § 422(b)98 Stat. 797Section, , ; , , , 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
section 71(b)(2) of this titlesection 11051 of Pub. L. 115–97section 11051(c) of Pub. L. 115–97section 61 of this titleRepeal applicable to any divorce or separation instrument (as defined in former as in effect before ) executed after , and to such instruments executed on or before , and modified after , if the modification expressly provides that the amendment made by applies to such modification, see , set out as an Effective Date of 2017 Amendment note under .