26 USC § 215 - Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089]
---
identifier: "/us/usc/t26/s215"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 215 - Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "215"
section_name: "Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "VII"
part_name: "ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 215. Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089]
Section, , ; , , , 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 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 applies to such modification, see , set out as an Effective Date of 2017 Amendment note under .