Internal Revenue Code · 26 U.S.C.
§ 71. Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), 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. § 71
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- Repealed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 1 Code section and 16 other regulations
- Regulations
- 3 issued under this section
Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089
Regulations under this section
Treasury regulations (26 CFR) issued under § 71
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Cited in 16 regulations not issued under it
- § 1.61-1 Gross income.
- § 1.61-10 Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
- § 1.72-14 Exceptions from application of principles of section 72.
- § 1.102-1 Gifts and inheritances.
- § 1.121-4 Special rules.
- § 1.215-1 Periodic alimony, etc., payments.
- § 1.262-1 Personal, living, and family expenses.
- § 1.264-1 Premiums on life insurance taken out in a trade or business.
- § 1.382-9 Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.
- § 1.641(a)-0 Scope of subchapter J.
- § 1.662(a)-4 Amounts used in discharge of a legal obligation.
- § 1.671-1 Grantors and others treated as substantial owners; scope.
- § 1.677(a)-1 Income for benefit of grantor; general rule.
- § 1.682(a)-1 Income of trust in case of divorce, etc.
- § 1.682(b)-1 Application of trust rules to alimony payments.
- § 1.1041-1T Treatment of transfer of property between spouses or incident to divorce (temporary).
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part II ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, Aug. 16, 1954, ch. 736, 68A Stat. 19; Pub. L. 98–369, div. A, title IV, § 422(a), July 18, 1984, 98 Stat. 795; Pub. L. 99–514, title XVIII, § 1843(a)–(c)(1), (d), Oct. 22, 1986, 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 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.