alimony or separate maintenance payment

(b)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. (c)The Secretary may prescribe regulations under which—

Source

26 USC § 215(b)


Scoping language

For purposes of this section
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