Ask
Search
Browse
Maps ▾
Belisarius ▾
Form a Business
Sign in
Browse
/
USC
/
Title 26 — Internal Revenue Code
/
Subtitle A
/
Chapter 1
/
Subchapter B
Cross reference
26 U.S.C. § 226
in effect
Sign in to generate a plain English summary
Ask Belisarius Agent
For deductions in respect of a decedent, see section 691.
← 26 U.S.C. § 225
Read full subchapter →
26 U.S.C. § 161 →
Source:
OLRC USLM
URL:
https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc26@119-95.zip
Fetched:
6/4/2026
26 U.S.C. § 226 — Cross reference | United States Code | Corpus
