§ 226. Cross reference
717 words·~3 min read·
/usc/title-26/section-226A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.)
Connections25 cite this · traces to 12
Cited by 25 sections · top 16
U.S. Code
- § 223Health savings accounts
- § 219Retirement savings
- § 217Moving expenses
- § 222Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]
- § 221Interest on education loans
- § 218Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]
- § 225Qualified overtime compensation
Traces to 12 documents
public-private-law
U.S. Code
- Health savings accounts§ 223
- Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]§ 222
- Interest on education loans§ 221
- Archer MSAs§ 220
- Retirement savings§ 219
- Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]§ 218
- Moving expenses§ 217
- Credit for portion of employer social security taxes paid with respect to employee cash tips§ 45B
- Taxable income defined§ 63
- Adjusted gross income defined§ 62
- Credit for producing fuel from a nonconventional source§ 45K
45 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 72
- Pub. L. 88–272, title II, § 213(a)(1)
- 78 Stat. 50
- Pub. L. 92–178, title VII, § 702(a)
- 85 Stat. 561
- Pub. L. 93–406, title II, § 2002(a)(1)
- 88 Stat. 958
- Pub. L. 94–455, title XV, § 1501(a)
- 90 Stat. 1734
- Pub. L. 97–34, title I
- 95 Stat. 187
- Pub. L. 99–514, title I, § 135(b)(1)
- 100 Stat. 2116
- Pub. L. 100–647, title VI, § 6007(a)
- 102 Stat. 3687
- Pub. L. 101–508, title XI, § 11802(e)(2)
- 104 Stat. 1388–530
- Pub. L. 104–191, title III, § 301(a)
- 110 Stat. 2037
- Pub. L. 105–34, title II, § 202(a)
- 111 Stat. 806
- Pub. L. 107–16, title IV, § 431(a)
- 115 Stat. 66
- Pub. L. 108–173, title XII, § 1201(a)
- 117 Stat. 2469
- 139 Stat. 170
- Pub. L. 108–173
- Pub. L. 107–16
- Pub. L. 105–34
- Pub. L. 104–191
- Pub. L. 101–508
- Pub. L. 99–514, § 135(b)(1)
- Pub. L. 99–514, § 301(b)(5)(A)
- Pub. L. 97–34
- Pub. L. 94–455
- Pub. L. 93–406
- Pub. L. 92–178
- Pub. L. 88–272
- section 1201(k) of Pub. L. 108–173
+ 5 more
Citation graph
cites case law
§ 226
Cross reference
Bills×18
U.S.C.×7
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 72
Pub. L.Pub. L. 88–272, title II, § 213(a)(1)
Cites 57 · showing 12Cited by 25 across 2 sources