Title 26 — Internal Revenue Code
Part II · Chapter 1 — Normal Taxes and Surtaxes
[§ 71. Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, Aug. 16, 1954, ch. 736, 68A Stat. 19; Pub. L. 98–369, div. A, title IV, § 422(a), , 98 Stat. 795; Pub. L. 99–514, title XVIII, § 1843(a)–(c)(1), (d), , 100 Stat. 2853, 2855, related to inclusion in gross income of amounts received as alimony or separate maintenance payments.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to any divorce or separation instrument (as defined in former subsec. (b)(2) of this section as in effect before ) executed after , and to such instruments executed on or before , and modified after , 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.