54A:3-2 - Alimony and separate maintenance payments - New Jersey Statutes

54A:3-2.  Alimony and separate maintenance payments
    There shall be allowed as a deduction amounts includible under section 54A:5-1(n) with respect to payments included as income in the return of a former spouse or of a spouse receiving separate maintenance pursuant to a court  decree (or which would have otherwise been includible if such payments were  made to an individual subject to tax under this act).

     L.1976, c. 47, s. 54A:3-2, eff. July 8, 1976, operative Aug. 30, 1976.