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26 U.S.C. § 226 — Cross reference

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 10 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section points readers to a different law, section 691, for the rules about deductions connected to someone who has died.

This section is a cross-reference. It does not set any rule of its own. It tells you that if you want the rules on deductions "in respect of a decedent" — meaning deductions tied to a person who has died — you need to look at section 691, not this section.
the actual law source: uscode.house.gov ↗public domain

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

Source credit: (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.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1964Amended · Pub. L. 88-272 · 78 Stat. 50
  • 1971Amended · Pub. L. 92-178 · 85 Stat. 561
  • 1974Amended · Pub. L. 93-406 · 88 Stat. 958
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1734
  • 1981Amended · Pub. L. 97-34 · 95 Stat. 187, 201
  • 1986Amended · Pub. L. 99-514 · 100 Stat. 2116, 2217
  • 1988Amended · Pub. L. 100-647 · 102 Stat. 3687
  • 1990Amended · Pub. L. 101-508 · 104 Stat. 1388
  • 1996Amended · Pub. L. 104-191 · 110 Stat. 2037
  • 1997Amended · Pub. L. 105-34 · 111 Stat. 806
  • 2001Amended · Pub. L. 107-16 · 115 Stat. 66
  • 2003Amended · Pub. L. 108-173 · 117 Stat. 2469
  • 2025Amended · Pub. L. 119-21 · 139 Stat. 170, 174

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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