Annual edition
Subsec. (b)(1)(D). Pub. L. 99–514, §1843(b), struck out "(and the divorce or separation instrument states that there is no such liability)" after "for such payments after the death of the payee spouse".
IRC → Source credit
Pub. L. 99–514, title XVIII, §1843(a)–(c)(1), (d), Oct. 22, 1986, 100 Stat. 2853, 2855.
Jul 18, 1984 – Oct 22, 1986
Amended · full text not held
Pub. L. 98–369 amended section generally, substituting present provisions for provisions which had declared in: subsec. (a), a general rule as to decree of divorce or separate maintenance in par. (1), written separation agreement in par. (2), and decree for support in par. (3); subsec. (b), payments to support minor children; subsec. (c), principal sum paid in installments, par. (1) stating a general rule and par. (2) the rule where period for payment is more than 10 years; subsec. (d), the rule for husband in case of transferred property; and subsec. (e), cross references to sections 7701(a)(17), 215, and 682.
Source credit
Pub. L. 98–369, div. A, title IV, §422(a), July 18, 1984, 98 Stat. 795
Aug 16, 1954 – Jul 18, 1984
Enacted · full text not held
Source credit
Aug. 16, 1954, ch. 736, 68A Stat. 19
