26 USC § 71 - Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]
---
identifier: "/us/usc/t26/s71"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 71 - Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "71"
section_name: "Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), 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: "II"
part_name: "ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 71. Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]
Section, , ; , , ; –(c)(1), (d), , , 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 applies to such modification, see , set out as an Effective Date of 2017 Amendment note under .