United States Code · Section
§ 215 — Repealed. Pub. L. 115–97, Title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089]
26 U.S.C. § 215
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Implementing Regulations
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§ 1.215-1T Alimony, etc., payments (temporary).26 C.F.R. § 1.215-1T
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§ 1.71-1T Alimony and separate maintenance payments (temporary).26 C.F.R. § 1.71-1T