U.S Code last checked for updates: Jan 30, 2026
All TitlesTitle 26Subtitle AChapter 1Subchapter BPart VII
§ 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,
cite as: 26 USC 226
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