26 U.S. Code § 224 - Cross reference

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

Source

(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.)
Amendments

2003—Pub. L. 108–173renumbered section 223 of this title as this section.
2001—Pub. L. 107–16renumbered section 222 of this title as this section.
1997—Pub. L. 105–34renumbered section 221 of this title as this section.
1996—Pub. L. 104–191renumbered section 220 of this title as this section.
1990—Pub. L. 101–508renumbered 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. 97–34successively renumbered sections 221 and 222 of this title as this section.
1976—Pub. L. 94–455renumbered section 220 of this title as this section.
1974—Pub. L. 93–406renumbered section 219 of this title as this section.
1971—Pub. L. 92–178renumbered section 218 of this title as this section.
1964—Pub. L. 88–272renumbered section 217 of this title as this section.
Effective Date of 2003 Amendment

Amendment by Pub. L. 108–173applicable to taxable years beginning after Dec. 31, 2003, see section 1201(k) ofPub. L. 108–173, set out as a note under section 62 of this title.
Effective Date of 2001 Amendment

Amendment by Pub. L. 107–16applicable to payments made in taxable years beginning after Dec. 31, 2001, see section 431(d) ofPub. L. 107–16, set out as a note under section 62 of this title.
Effective Date of 1986 Amendment

Amendment by section 301(b)(5)(A) ofPub. L. 99–514applicable to taxable years beginning after Dec. 31, 1986, see section 301(c) ofPub. L. 99–514, set out as a note under section 62 of this title.
Savings Provision

For provisions that nothing in amendment by section 11802(e)(2) ofPub. L. 101–508be 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) ofPub. L. 101–508, set out as a note under section 45K of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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