26 U.S.C. § 226 (INTERNAL REVENUE CODE)
§ 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.)
heading: Editorial Notes
heading: Amendments
text: 2025—Pub. L. 119–21 successively renumbered sections 224 and 225 of this title as this section.
2003—Pub. L. 108–173 renumbered section 223 of this title as this section.
2001—Pub. L. 107–16 renumbered section 222 of this title as this section.
1997—Pub. L. 105–34 renumbered section 221 of this title as this section.
1996—Pub. L. 104–191 renumbered section 220 of this title as this section.
1990—Pub. L. 101–508 renumbered section 221 of this title as this section.
1986—Pub. L. 99–514, § 135(b)(1), renumbered section 223 of this title as this section.
Pub. L. 99–514, § 301(b)(5)(A), amended section generally, substituting “reference” for “references” in section catchline, striking out par. (1) which referred to section 1202 for deduction for long-term capital gains in the case of a taxpayer other than a corporation, and striking out par. (2) designation.
1981—Pub. L. 97–34 successively renumbered sections 221 and 222 of this title as this section.
1976—Pub. L. 94–455 renumbered section 220 of this title as this section.
1974—Pub. L. 93–406 renumbered section 219 of this title as this section.
1971—Pub. L. 92–178 renumbered section 218 of this title as this section.
1964—Pub. L. 88–272 renumbered section 217 of this title as this section.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 2025 Amendment
text: Amendment by section 70201(a) of Pub. L. 119–21 applicable to taxable years beginning after Dec. 31, 2024, see section 70201(j) of Pub. L. 119–21, set out as a note under section 45B of this title.
Amendment by section 70202(a) of Pub. L. 119–21 applicable to taxable years beginning after Dec. 31, 2024, see section 70202(g) of Pub. L. 119–21, set out as a note under section 63 of this title.
heading: Effective Date of 2003 Amendment
text: Amendment by Pub. L. 108–173 applicable to taxable years beginning after Dec. 31, 2003, see section 1201(k) of Pub. L. 108–173, set out as a note under section 62 of this title.
heading: Effective Date of 2001 Amendment
text: Amendment by Pub. L. 107–16 applicable to payments made in taxable years beginning after Dec. 31, 2001, see section 431(d) of Pub. L. 107–16, set out as a note under section 62 of this title.
heading: Effective Date of 1986 Amendment
text: Amendment by section 301(b)(5)(A) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 301(c) of Pub. L. 99–514, set out as a note under section 62 of this title.
heading: Savings Provision
text: For provisions that nothing in amendment by section 11802(e)(2) of Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.