Browse Arkansas Code titles and sections
26-51-417. Deductions — Alimony or separate maintenance.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-417. Deductions — Alimony or separate maintenance.
(a) Title 26 U.S.C. § 71 [repealed], in effect on January 1, 1987, is adopted for purposes of determining the amount of alimony or separate maintenance to include in the gross income of the recipient.
(b) Title 26 U.S.C. § 215 [repealed], in effect on January 1, 1987, is adopted for purposes of determining the amount of alimony or separate maintenance that can be deducted from a taxpayer's income for any income year.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-417
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-51-417
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d034753f5db5d7be6bcebce0b7e574f013c2ae2c629c33e6097e1943ea0ff275
Source location: content.xml paragraph 12571
Stored source content
26-51-417. Deductions — Alimony or separate maintenance.
(a) Title 26 U.S.C. § 71 [repealed], in effect on January 1, 1987, is adopted for purposes of determining the amount of alimony or separate maintenance to include in the gross income of the recipient.
(b) Title 26 U.S.C. § 215 [repealed], in effect on January 1, 1987, is adopted for purposes of determining the amount of alimony or separate maintenance that can be deducted from a taxpayer's income for any income year.
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 71; Pub. L. 98–369, div. A, title IV, § 422(b), July 18, 1984, 98 Stat. 797, related to a deduction for alimony or separate maintenance payments paid during an individual’s taxable year.
#### Effective Date of Repeal
Repeal applicable to any divorce or separation instrument (as defined in former [section 71(b)(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section71/b/2&num=0&edition=prelim) as in effect before Dec. 22, 2017) executed after Dec. 31, 2018, and to such instruments executed on or before Dec. 31, 2018, and modified after Dec. 31, 2018, if the modification expressly provides that the amendment made by section 11051 of Pub. L. 115–97 applies to such modification, see section 11051(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under [section 61 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section61&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 215
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 215. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 941
TITLE 26—INTERNAL REVENUE CODE
§ 216
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103–66 applicable to taxable
years beginning after Dec. 31, 1993, see section 13131(e)
of Pub. L. 103–66, set out as a note under section 32 of
this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11111(d)(1) of Pub. L. 101–508
applicable to taxable years beginning after Dec. 31,
1990, see section 11111(f) of Pub. L. 101–508, set out as a
note under section 32 of this title.
Pub. L. 101–508, title XI, § 11342(b), Nov. 5, 1990, 104
Stat. 1388–472, provided that: ‘‘The amendment made by
this section [amending this section] shall apply to tax-
able years beginning after December 31, 1990.’’
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99–514 applicable to taxable
years beginning after Dec. 31, 1986, see section 151(a) of
Pub. L. 99–514, set out as a note under section 1 of this
title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 423(b) of Pub. L. 98–369 appli-
cable to taxable years beginning after Dec. 31, 1984, see
section 423(d) of Pub. L. 98–369, set out as a note under
section 2 of this title.
Amendment by section 474(r)(9) of Pub. L. 98–369 ap-
plicable to taxable years beginning after Dec. 31, 1983,
and to carrybacks from such years, see section 475(a) of
Pub. L. 98–369, set out as a note under section 21 of this
title.
Pub. L. 98–369, div. A, title IV, § 482(c), July 18, 1984,
98 Stat. 848, provided that: ‘‘The amendments made by
this section [amending this section and section 152 of
this title] shall apply to taxable years beginning after
December 31, 1983.’’
Amendment by section 711(b) of Pub. L. 98–369 effec-
tive as if included in the provision of the Tax Equity
and Fiscal Responsibility Act of 1982, Pu
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 215
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 215. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, Aug. 16, 1954, ch. 736, 68A Stat. 19; Pub. L. 98–369, div. A, title IV, § 422(a), July 18, 1984, 98 Stat. 795; Pub. L. 99–514, title XVIII, § 1843(a)–(c)(1), (d), Oct. 22, 1986, 100 Stat. 2853, 2855, related to inclusion in gross income of amounts received as alimony or separate maintenance payments.
#### Effective Date of Repeal
Repeal applicable to any divorce or separation instrument (as defined in former subsec. (b)(2) of this section as in effect before Dec. 22, 2017) executed after Dec. 31, 2018, and to such instruments executed on or before Dec. 31, 2018, and modified after Dec. 31, 2018, if the modification expressly provides that the amendment made by section 11051 of Pub. L. 115–97 applies to such modification, see section 11051(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under [section 61 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section61&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 71
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 71. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 462
TITLE 26—INTERNAL REVENUE CODE
[§ 71
1 Section catchline amended by Pub. L. 115–97 without cor-
responding amendment of analysis.
tion [amending this section] shall apply to taxable
years beginning after December 31, 2005.’’
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105–277, div. J, title IV, § 4004(c)(3), Oct. 21,
1998, 112 Stat. 2681–911, provided that: ‘‘The amendment
made by subsection (b)(2) [amending this section] shall
apply to taxable years beginning after December 31,
1990.’’
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 13201(b)(3)(E) of Pub. L. 103–66
applicable to taxable years beginning after Dec. 31,
1992, see section 13201(c) of Pub. L. 103–66, set out as a
note under section 1 of this title.
EFFECTIVE DATE
Section applicable to taxable years beginning after
Dec. 31, 1990, see section 11103(e) of Pub. L. 101–508, set
out as an Effective Date of 1990 Amendment note under
section 1 of this title.
PART II—ITEMS SPECIFICALLY INCLUDED
IN GROSS INCOME
Sec.
[71.
Repealed.]
72.
Annuities; certain proceeds of endowment
and life insurance contracts.
73.
Services of child.
74.
Prizes and awards.
75.
Dealers in tax-exempt securities.
[76.
Repealed.]
77.
Commodity credit loans.
78.
Dividends received from certain foreign cor-
porations by domestic corporations choos-
ing foreign tax credit.1
79.
Group-term life insurance purchased for em-
ployees.
80.
Restoration of value of certain securities.
[81.
Repealed.]
82.
Reimbursement of moving expenses.
83.
Property transferred in connection with per-
formance of services.
84.
Transfer of appreciated property to political
organizations.
85.
Unemployment compensation.
86.
Social security and tier 1 railroad retirement
benefits.
87.
Alcohol and biodiesel fue
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 71
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 71. This identifies an authority to review, not proof of applicability.