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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 222

§ 222. Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]

319 words·~1 min read·/usc/title-26/section-222

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Section, added Pub. L. 107–16, title IV, § 431(a), June 7, 2001, 115 Stat. 66; amended Pub. L. 108–357, title I, § 102(d)(3), Oct. 22, 2004, 118 Stat. 1429; Pub. L. 109–432, div. A, title I, § 101(a), (b), Dec. 20, 2006, 120 Stat. 2933; Pub. L. 110–343, div. C, title II, § 202(a), Oct. 3, 2008, 122 Stat. 3864; Pub. L. 111–312, title VII, § 724(a), Dec. 17, 2010, 124 Stat. 3316; Pub. L. 112–240, title II, § 207(a), Jan. 2, 2013, 126 Stat. 2324; Pub. L. 113–295, div. A, title I, § 107(a), Dec. 19, 2014, 128 Stat. 4013;
Pub. L. 114–27, title VIII, § 804(b), June 29, 2015, 129 Stat. 415; Pub. L. 114–113, div. Q, title I, § 153(a), Dec. 18, 2015, 129 Stat. 3066; Pub. L. 115–97, title I, § 13305(b)(1), Dec. 22, 2017, 131 Stat. 2126; Pub. L. 115–123, div. D, title I, § 40203(a), Feb. 9, 2018, 132 Stat. 145; Pub. L. 116–94, div. Q, title I, § 104(a), Dec. 20, 2019, 133 Stat. 3228; Pub. L. 117–2, title IX, § 9042(b)(7), Mar. 11, 2021, 135 Stat. 122, related to a deduction for qualified tuition and related expenses.
A prior section 222 was renumbered section 226 of this title.
Another prior section 222, added Pub. L. 97–34, title I, § 125(a), Aug. 13, 1981, 95 Stat. 201; amended Pub. L. 97–448, title I, § 101(f), Jan. 12, 1983, 96 Stat. 2367, related to deduction of adoption expenses, prior to repeal by Pub. L. 99–514, title I, §§ 135(a), 151(a), Oct. 22, 1986, 100 Stat. 2116, 2121, applicable to taxable years beginning after Dec. 31, 1986.
Connections25 cite this · traces to 10
Cited by 25 sections · top 19
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25 references not yet in our index
  • Pub. L. 107–16, title IV, § 431(a)
  • 115 Stat. 66
  • Pub. L. 108–357, title I, § 102(d)(3)
  • 118 Stat. 1429
  • Pub. L. 109–432, div. A, title I, § 101(a)
  • 120 Stat. 2933
  • Pub. L. 110–343, div. C, title II, § 202(a)
  • 122 Stat. 3864
  • Pub. L. 111–312, title VII, § 724(a)
  • 124 Stat. 3316
  • Pub. L. 112–240, title II, § 207(a)
  • 126 Stat. 2324
  • 128 Stat. 4013
  • 129 Stat. 415
  • 129 Stat. 3066
  • 131 Stat. 2126
  • 132 Stat. 145
  • 133 Stat. 3228
  • 135 Stat. 122
  • Pub. L. 97–34, title I, § 125(a)
  • 95 Stat. 201
  • Pub. L. 97–448, title I, § 101(f)
  • 96 Stat. 2367
  • Pub. L. 99–514, title I
  • 100 Stat. 2116
Citation graph
cites case law
§ 222
Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]
Stat.×12
Pub. L.×5
Stat. Comp.×4
U.S.C.×4
Pub. L.Pub. L. 107–16, title IV, § 431(a)
Stat.115 Stat. 66
Pub. L.Pub. L. 108–357, title I, § 102(d)(3)
Cites 35 · showing 12Cited by 25 across 4 sources
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