Section 26-51-417 - Deductions - Alimony or separate maintenance(a) Title 26 U.S.C. § 71 [repealed], in effect on January 1, 1987, is adopted for purposes of determining the amount of alimony or separate maintenance to include in the gross income of the recipient.(b) Title 26 U.S.C. § 215 [repealed], in effect on January 1, 1987, is adopted for purposes of determining the amount of alimony or separate maintenance that can be deducted from a taxpayer's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.Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1957, No. 147, § 1; 1983, No. 379, § 4; A.S.A. 1947, § 84-2016; Acts 1987, No. 382, § 20.