divorce or separation instrument

(2)The term “divorce or separation instrument” means— (A)a decree of divorce or separate maintenance or a written instrument incident to such a decree, (B)a written separation agreement, or (C)a decree (not described in subparagraph (A)) requiring a spouse to make payments for the support or maintenance of the other spouse. (c)


26 USC § 71(b)(2)

Scoping language

For purposes of this section
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