26 U.S.C. § 226

Cross reference

For deductions in respect of a decedent, see section 691.

( Aug. 16, 1954, ch. 736 , 68A Stat. 72 , § 217; renumbered § 218, Pub. L. 88–272, title II, § 213(a)(1) , Feb. 26, 1964 , 78 Stat. 50 ; renumbered § 219, Pub. L. 92–178, title VII, § 702(a) , Dec. 10, 1971 , 85 Stat. 561 ; renumbered § 220, Pub. L. 93–406, title II, § 2002(a)(1) , Sept. 2, 1974 , 88 Stat. 958 ; renumbered § 221, Pub. L. 94–455, title XV, § 1501(a) , Oct. 4, 1976 , 90 Stat. 1734 ; renumbered § 222, renumbered § 223, Pub. L. 97–34, title I , §§ 103(a), 125(a), Aug. 13, 1981 , 95 Stat. 187 , 201; renumbered § 220 and amended Pub. L. 99–514, title I, § 135(b)(1) , title III, § 301(b)(5)(A), Oct. 22, 1986 , 100 Stat. 2116 , 2217; renumbered § 221, Pub. L. 100–647, title VI, § 6007(a) , Nov. 10, 1988 , 102 Stat. 3687 ; renumbered § 220, Pub. L. 101–508, title XI, § 11802(e)(2) , Nov. 5, 1990 , 104 Stat. 1388–530 ; renumbered § 221, Pub. L. 104–191, title III, § 301(a) , Aug. 21, 1996 , 110 Stat. 2037 ; renumbered § 222, Pub. L. 105–34, title II, § 202(a) , Aug. 5, 1997 , 111 Stat. 806 ; renumbered § 223, Pub. L. 107–16, title IV, § 431(a) , June 7, 2001 , 115 Stat. 66 ; renumbered § 224, Pub. L. 108–173, title XII, § 1201(a) , Dec. 8, 2003 , 117 Stat. 2469 ; renumbered § 225, renumbered § 226, Pub. L. 119–21, title VII , §§ 70201(a), 70202(a), July 4, 2025 , 139 Stat. 170 , 174.)