
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC215]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
               Subchapter B--Computation of Taxable Income
 
        PART VII--ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
 
Sec. 215. Alimony, etc., payments


(a) General rule

    In the case of an individual, there shall be allowed as a deduction 
an amount equal to the alimony or separate maintenance payments paid 
during such individual's taxable year.

(b) Alimony or separate maintenance payments defined

    For purposes of this section, the term ``alimony or separate 
maintenance payment'' means any alimony or separate maintenance payment 
(as defined in section 71(b)) which is includible in the gross income of 
the recipient under section 71.

(c) Requirement of identification number

    The Secretary may prescribe regulations under which--
        (1) any individual receiving alimony or separate maintenance 
    payments is required to furnish such individual's taxpayer 
    identification number to the individual making such payments, and
        (2) the individual making such payments is required to include 
    such taxpayer identification number on such individual's return for 
    the taxable year in which such payments are made.

(d) Coordination with section 682

    No deduction shall be allowed under this section with respect to any 
payment if, by reason of section 682 (relating to income of alimony 
trusts), the amount thereof is not includible in such individual's gross 
income.

(Aug. 16, 1954, ch. 736, 68A Stat. 71; Pub. L. 98-369, div. A, title IV, 
Sec. 422(b), July 18, 1984, 98 Stat. 797.)


                               Amendments

    1984--Pub. L. 98-369 amended section generally, substituting present 
provisions for provisions which had declared in: subsec. (a) a general 
rule as to allowance of deduction for amounts includible under section 
71 in the gross income of the wife, payment of which was made within 
husband's taxable year, and prohibited any deduction with respect to any 
payment where by reason of section 71(d) or 682 the amount thereof was 
not includible in husband's gross income; and subsec. (b) cross 
reference to definitions of husband and wife in section 7701(a)(17).


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 applicable with respect to divorce or 
separation instruments executed after Dec. 31, 1984, or executed before 
Jan. 1, 1985, but modified on or after Jan. 1, 1985, with express 
provision for application of amendment to modification; and amendment of 
subsec. (c) by Pub. L. 98-369 applicable to payments made after Dec. 31, 
1984, see section 422(e) of Pub. L. 98-369, set out as a note under 
section 71 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 62, 71, 6724 of this title.
