{"data":{"id":"us-ar/ark.-code-ann.-26-51-417","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-417","heading":"Deductions - Alimony or separate maintenance","body":"(a) Title 26 U.S.C. § 71 [repealed], in effect on January 1, 1987, is adopted for purposes of determining the amount of alimony or separate maintenance to include in the gross income of the recipient.\n\n(b) Title 26 U.S.C. § 215 [repealed], in effect on January 1, 1987, is adopted for purposes of determining the amount of alimony or separate maintenance that can be deducted from a taxpayer's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.","path":["AR Code","Title 26","Chapter 51","Subchapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"c503be1bdf998f1d2ad88aac316db5a38b432b5b07371eb14aee6f06018db545","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-416","next":"us-ar/ark.-code-ann.-26-51-418"},"notice":"GroundRules: Original legal text. Not legal advice."}