Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 222 (2024) — [§222. Repealed. Pub. L. 116–260, div. EE, title I, §104(b)(1), Dec. 27, 2020, 134 Stat. 3041] Last amended: 2024-12-31 Source: official text