§ 26-51-417 - Deductions -- Alimony or separate maintenance. - Arkansas Statutes

26-51-417. Deductions -- Alimony or separate maintenance.

(a) Section 71 of the federal Internal Revenue Code of 1986, in effect on January 1, 1987, is adopted for purposes of determining the amount of alimony or separate maintenance to include in the gross income of the recipient.

(b) Section 215 of the federal Internal Revenue Code of 1986, in effect on January 1, 1987, is adopted for purposes of determining the amount of alimony or separate maintenance that can be deducted from a taxpayer's income for any income year.