26Title 26The US tax code, read & explained

26 U.S.C. § 226

§ 226. Cross reference

14 words · amended 13 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Changed by the 2025 tax law

Part of the code since 1954. Last changed July 4, 2025 by the One Big Beautiful Bill Act (2025).

Every change, newest first (14)
  1. July 4, 2025One Big Beautiful Bill Act (2025)
  2. December 8, 2003Public Law 108-173
  3. June 7, 2001Economic Growth and Tax Relief Reconciliation Act of 2001
  4. August 5, 1997Taxpayer Relief Act of 1997
  5. August 21, 1996Public Law 104-191
  6. November 5, 1990Omnibus Budget Reconciliation Act of 1990
  7. November 10, 1988Technical and Miscellaneous Revenue Act of 1988
  8. October 22, 1986Tax Reform Act of 1986
  9. August 13, 1981Economic Recovery Tax Act of 1981
  10. October 4, 1976Tax Reform Act of 1976
  11. September 2, 1974Public Law 93-406
  12. December 10, 1971Public Law 92-178
  13. February 26, 1964Public Law 88-272
  14. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

For deductions in respect of a decedent, see section 691.