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TITLE 26-INTERNAL REVENUE CODE CROSS REFERENCES Amounts received under accident and health plans excludible from gross income, see section 105 of this title. Compensation for injuries or sickness excludible from gross income, see section 104 of this title. Personal, living and family expenses not deductible, see section 262 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 57, 104. 105 of this title. [§ 214. Repealed. Pub. L. 94-455, title V, § 504(b)(1), Oct. 4, 1976, 90 Stat. 1565] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 70; Apr. 2, 1963, Pub. L. 88-4, § 1, 77 Stat. 4; Feb. 26. 1964, Pub. L. 88-272, title II, § 212(a), 78 Stat. 49; Dec. 10, 1971. Pub. L. 92-178, title II, § 210(a), 85 Stat. 518; Mar. 29, 1975, Pub. L. 94-12, title II, § 206, 89 Stat. 32, provided for allowance of deduction for household and depen- dent care services necessary for gainful employment; defined "qualifying individual", "employment-related expenses", "maintaining a household"; limitation on deductible amount, income limitation; and special rules and regulations applicable in the determination and allowance of deduction. EFFECTIVE DATE OF REPEAL Repeal of section applicable to taxable years begin- ning after Dec. 31, 1975, see section 508 of Pub. L. 94- 455, set out as an Effective Date of 1976 Amendment note under section 3 of this title. § 215. Alimony, etc., payments (a) General rule In the case of a husband described in section 71, there shall be allowed as a deduction amounts includible under section 71 in the gross income of his wife, payment of which is made within the husband's taxable year. No de- duction shall be allowed under the preceding sentence with respect to any payment if, by reason of section 71(d) or 682, the amount thereof is not includible in the husband's gross Income. (b) Cross reference For definitions of "husband" and "wife," see section 7701(a)(17). (Aug. 16, 1954, ch. 736, 68A Stat. 71.) CROSS REFERENCES Alimony and separate maintenance payments as income to wife, see section 71 of this title. Husband and wife, definition of, see section 7701 of this title, SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in .ections 62, 71, 7701 of this title. § 216. Deduction of taxes, interest, and business de- preciation by cooperative housing corporation tenant-stockholder (a) Allowance of deduction In the case of a tenant-stockholder (as de- fined in subsection (b)(2)), there shall be al- lowed as a deduction amounts (not otherwise deductible) paid or accrued to a cooperative housing corporation within the taxable year, but only to the extent that such amounts rep- resent the tenant-stockholder's proportionate share of- (1) the real estate taxes allowable as a de- duction to the corporation under section 164 which are paid or incurred by the corporation on the houses or apartment building and on the land on which such houses (or building) are situated, or (2) the interest allowable as a deduction to the corporation under section 163 which is paid or incurred by the corporation on its in- debtedness contracted- (A) in the acquisition, construction, alter- ation, rehabilitation, or maintenance of the houses or apartment building, or (B) in the acquisition of the land on which the houses (or apartment building) are situated. (b) Definitions For purposes of this section- (1) Cooperative housing corporation The term "cooperative housing corpora- tion" means a corporation- (A) having one and only one class of stock outstanding, (B) each of the stockholders of which is entitled, solely by reason of his ownership of stock in the corporation, to occupy for dwelling purposes a house, or an apartment in a building, owned or leased by such cor- poration, (C) no stockholder of which is entitled (either conditionally or unconditionally) to receive any distribution not out of earnings and profits of the corporation except on a complete or partial liquidation of the corpo- ration, and (D) 80 percent or more of the gross income of which for the taxable year in which the taxes and interest described in subsection (a) are paid or incurred is de- rived from tenant-stockholders. (2) Tenant-stockholder The term "tenant-stockholder" means an individual who is a stockholder in a cooperat- ive housing corporation, and whose stock is fully paid-up in an amount not less than an amount shown to the satisfaction of the Sec- retary as bearing a reasonable relationship to the portion of the value of the corporation's equity in the houses or apartment building and the land on which situated which is at- tributable to the house or apartment which such individual is entitled to occupy. (3) The term "tenant-stockholder's propor- tionate share" means that proportion which the stock of the cooperative housing corpora- tion owned by the tenant-stockholder is of the total outstanding stock of the corporation (including any stock held by the corporation). (4) Stock owned by governmental units For purposes of this subsection, in deter- mining whether a corporation is a cooperative housing corporation, stock owned and apart- ments leased by the United States or any of its possessions, a State or any political subdi- vision thereof, or any agency or instrumental- ity of the foregoing empowered to acquire shares in a cooperative housing corporation for the purpose of providing housing facili- ties, shall not be taken into account. Page 195