Internal Revenue Code · 26 U.S.C.
§ 215. Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 215
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 7 other regulations
- Regulations
- 2 issued under this section
Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089
Regulations under this section
Treasury regulations (26 CFR) issued under § 215
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 7 regulations not issued under it
- § 1.62-1T Adjusted gross income (temporary).
- § 1.71-1 Alimony and separate maintenance payments; income to wife or former wife.
- § 1.71-1T Alimony and separate maintenance payments (temporary).
- § 1.262-1 Personal, living, and family expenses.
- § 1.702-1 Income and credits of partner.
- § 1.703-1 Partnership computations.
- § 301.6723-1 Failure to comply with other information reporting requirements.
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part VII ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
Nearby sections
- § 211 Allowance of deductions
- § 212 Expenses for production of income
- § 213 Medical, dental, etc., expenses
- § 214 Repealed
- § 215 Repealed
- § 216 Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
- § 217 Moving expenses
- § 218 Repealed
- § 219 Retirement savings
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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 taxable year.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to any divorce or separation instrument (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.