§ 226.
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,