Aug. 16, 1954, ch. 736 68A Stat. 19 Pub. L. 98–369, div. A, title IV, § 422(a)98 Stat. 795 Pub. L. 99–514, title XVIII, § 1843(a)100 Stat. 2853 Section, , ; , , ; –(c)(1), (d), , , 2855, related to inclusion in gross income of amounts received as alimony or separate maintenance payments.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 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 subsec. (b)(2) of this section 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 .