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26 U.S.C. § 215 — Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089]
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).
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Source file: Laws/federal/codes/united-states-code/title-26/section-215-repealed-pub-l-11597-title-i-11051-a-dec-22-2017-131-stat-2089--5f890b3fa1.md
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Source location: Title 26, Chapter 1, § 215; chapter-001-normal-taxes-and-surtaxes.md
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### 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).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General definition** Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the following items:
(1) Compensation for services, including fees, commissions, fringe benefits, and similar items;
(2) Gross income derived from business;
(3) Gains derived from dealings in property;
(4) Interest;
(5) Rents;
(6) Royalties;
(7) Dividends;
(8) Annuities;
(9) Income from life insurance and endowment contracts;
(10) Pensions;
(11) Income from discharge of indebtedness;
(12) Distributive share of partnership gross income;
(13) Income in respect of a decedent; and
(14) Income from an interest in an estate or trust.
**(b) Cross references** For items specifically included in gross income, see part II (sec. 71 and following). For items specifically excluded from gross income, see part III (sec. 101 and following).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 61
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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
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