Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 224
Cross reference
Official textgovinfo.govlast amended
For deductions in respect of a decedent, see section 691.
Source: view the official text
Nearby sections (25 sections)
- 212 · Expenses for production of income
- 213 · Medical, dental, etc., expenses
- 214 · [§214. Repealed. Pub. L. 94–455, title V, §504(b)(1), Oct. 4,…
- 215 · [§215. Repealed. Pub. L. 115–97, title I, §11051(a), Dec. 22,…
- 216 · Deduction of taxes, interest, and business depreciation by…
- 217 · Moving expenses
- 218 · [§218. Repealed. Pub. L. 95–600, title I, §113(a)(1), Nov. 6,…
- 219 · Retirement savings
- 220 · Archer MSAs
- 221 · Interest on education loans
- 222 · [§222. Repealed. Pub. L. 116–260, div. EE, title I, §104(b)(1),…
- 223 · Health savings accounts
- 224 · Cross reference
- 241 · Allowance of special deductions
- 242 · [§242. Repealed. Pub. L. 94–455, title XIX, §1901(a)(33), Oct. 4,…
- 243 · Dividends received by corporations
- 244 · [§244. Repealed. Pub. L. 113–295, div. A, title II,…
- 245 · Dividends received from certain foreign corporations
- 245A · Deduction for foreign source-portion of dividends received by…
- 246 · Rules applying to deductions for dividends received
- 246A · Dividends received deduction reduced where portfolio stock is…
- 247 · Contributions to Alaska Native Settlement Trusts
- 248 · Organizational expenditures
- 249 · Limitation on deduction of bond premium on repurchase
- 250 · Foreign-derived intangible income and global intangible low-taxed…