26 U.S.C. § 215 — Untitled legal text

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, Pub. L. 97–248, to which such amendment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title. EFFECTIVE DATE OF 1982 AMENDMENT Pub. L. 97–248, title II, § 202(c), Sept. 3, 1982, 96 Stat. 421, provided that: ‘‘(1) SUBSECTION (a).—The amendment made by sub- section (a) [amending this section] shall apply to tax- able years beginning after December 31, 1982. ‘‘(2) SUBSECTION (b).—The amendments made by sub- section (b) [amending this section and section 105 of this title] shall apply to taxable years beginning after December 31, 1983.’’ EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 504(c)(1) of Pub. L. 94–455 ap- plicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94–455, set out as a note under section 3 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Pub. L. 89–97, title I, § 106(e), July 30, 1965, 79 Stat. 337, provided that: ‘‘The amendments made by this section [amending this section and sections 72, 79, 401, and 405 of this title] shall apply to taxable years beginning after December 31, 1966.’’ EFFECTIVE DATE OF 1964 AMENDMENT Pub. L. 88–272, title II, § 211(b), Feb. 26, 1964, 78 Stat. 49, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1963.’’ EFFECTIVE DATE OF 1962 AMENDMENT Pub. L. 87–863, § 1(c), Oct. 23, 1962, 76 Stat. 1141, pro- vided that: ‘‘The amendments made by subsections (a) and (b) [amending this section] shall apply only with respect to taxable years beginning after December 31, 1961.’’ EFFECTIVE DATE OF 1960 AMENDMENT Pub. L. 86–470, § 3(b), May 14, 1960, 74 Stat. 133, pro- vided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply to taxable years be- ginning after December 31, 1959.’’ EFFECTIVE DATE OF 1958 AMENDMENT Amendment by section 16 of Pub. L. 85–866 applicable to taxable years beginning after Dec. 31, 1953, and end- ing after Aug. 16, 1954, see section 1(c)(1) of Pub. L. 85–866, set out as a note under section 165 of this title. Pub. L. 85–866, § 17(c), Sept. 2, 1958, 72 Stat. 1614, pro- vided that: ‘‘The amendments made by subsections (a) and (b) [amending this section] shall apply only with respect to taxable years beginning after December 31, 1957.’’ [§ 214. Repealed. Pub. L. 94–455, title V, § 504(b)(1), Oct. 4, 1976, 90 Stat. 1565] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 70; Apr. 2, 1963, Pub. L. 88–4, § 1, 77 Stat. 4; Feb. 26, 1964, Pub. L. 88–272, title II, § 212(a), 78 Stat. 49; Dec. 10, 1971, Pub. L. 92–178, title II, § 210(a), 85 Stat. 518; Mar. 29, 1975, Pub. L. 94–12, title II, § 206, 89 Stat. 32, provided for allowance of deduction for household and dependent care services necessary for gainful employment; defined ‘‘qualifying individual’’, ‘‘employment-related expenses’’, ‘‘main- taining a household’’; limitation on deductible amount; income limitation; and special rules and regulations applicable in the determination and allowance of de- duction. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under sec- tion 3 of this title. [§ 215. Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089] 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 tax- able year. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal applicable to any divorce or separation instru- ment (as defined in former section 71(b)(2) of this title 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. § 216. Deduction of taxes, interest, and business depreciation by cooperative housing cor- poration tenant-stockholder (a) Allowance of deduction In the case of a tenant-stockholder (as defined in subsection (b)(2)), there shall be allowed as a deduction amounts (not otherwise deductible) paid or accrued to a cooperative housing cor- poration within the taxable year, but only to the extent that such amounts represent the ten- ant-stockholder’s proportionate share of—