26 U.S. Code § 215 - Alimony, etc., payments
In the case of an individual, there shall be allowed as a deduction an amount equal to the alimony or separate maintenance payments paid during such individual’s taxable year.
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.
No deduction shall be allowed under this section with respect to any payment if, by reason of section 682 (relating to income of alimony trusts), the amount thereof is not includible in such individual’s gross income.
1984—Pub. L. 98–369 amended section generally, substituting present provisions for provisions which had declared in: subsec. (a) a general rule as to allowance of deduction for amounts includible under section 71 in the gross income of the wife, payment of which was made within husband’s taxable year, and prohibited any deduction with respect to any payment where by reason of section 71(d) or 682 the amount thereof was not includible in husband’s gross income; and subsec. (b) cross reference to definitions of husband and wife in section 7701(a)(17).
Amendment by Pub. L. 98–369 applicable with respect to divorce or separation instruments executed after Dec. 31, 1984, or executed before Jan. 1, 1985, but modified on or after Jan. 1, 1985, with express provision for application of amendment to modification; and amendment of subsec. (c) by Pub. L. 98–369 applicable to payments made after Dec. 31, 1984, see section 422(e) of Pub. L. 98–369, set out as a note under section 71 of this title.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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- Alimony, etc., Payments : 2012-11-16
- Transfers in General (Gift v. Not a Gift) : 2012-02-10
- Valuation of Gifts : 2012-02-10
- Alimony--Separate Maintenance Payments : 2012-02-10
- Alimony, etc., Payments : 2012-02-10
- Alimony, etc., Payments : 2008-10-24
- Alimony, etc., Payments : 2008-07-04
- Alimony--Separate Maintenance Payments : 2006-09-22
- Alimony, etc., Payments : 2006-09-22
- Form of Payment : 2003-07-18
- Form Of Payment : 2003-07-18
- Alimony, etc., Payments : 2002-12-20
- Alimony--Separate Maintenance Payments : 2002-11-15
- Alimony, etc., Payments : 2002-11-15
- Valuation of Gifts : 2002-08-16
- Alimony--Separate Maintenance Payments : 2002-08-16
- Alimony, etc., Payments : 2002-08-16