divorce or separation instrument
Defined in 2 places of the United States Code.
For purposes of this paragraph, the term "divorce or separation instrument" means—
(i) a decree of divorce or separate maintenance or a written instrument incident to such a decree,
(ii) a written separation agreement, or
(iii) a decree (not described in clause (i)) requiring a spouse to make payments for the support or maintenance of the other spouse.
Source
- 2018–present26 U.S.C. § 121Internal Revenue Code · Exclusion of gain from sale of principal residence · for purposes of this section
The term “divorce or separation instrument” means—
(A) a decree of divorce or separate maintenance or a written instrument incident to such a decree,
(B) a written separation agreement, or
(C) a decree (not described in subparagraph (A)) requiring a spouse to make payments for the support or maintenance of the other spouse.
Source
- 1994–present26 U.S.C. § 71Internal Revenue Code · Alimony and separate maintenance payments · for purposes of this section