26 U.S.C. § 215 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 215. Alimony, etc., payments
Search U.S. Code
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.
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 .
Requirement of identification number.--The Secretary may prescribe regulations under which--
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
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.
Coordination with .--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.
Read this complete 26 U.S.C. § 215 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 215. Alimony, etc., payments on Westlaw
FindLaw Codes are provided courtesy of Thomson Reuters Westlaw, the industry-leading online legal research system. For more detailed codes research information, including annotations and citations, please visit Westlaw.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.