Sec. 71 Alimony and separate maintenance payments [Repealed]
- Internal Revenue Code of 1986
- SUBTITLE A -- INCOME TAXES
- Chapter 1 -- Normal Taxes and Surtaxes
- Subchapter B -- Computation of Taxable Income
- Part II -- Items specifically Included in gross income
History
[Repealed by P.L. 115–97]
Copy RID