For deductions in respect of a decedent, see section 691.
Aug. 16, 1954, ch. 73668A Stat. 72Pub. L. 88–272, title II, § 213(a)(1)78 Stat. 50Pub. L. 92–178, title VII, § 702(a)85 Stat. 561Pub. L. 93–406, title II, § 2002(a)(1)88 Stat. 958Pub. L. 94–455, title XV, § 1501(a)90 Stat. 1734Pub. L. 97–34, title I95 Stat. 187Pub. L. 99–514, title I, § 135(b)(1)100 Stat. 2116Pub. L. 100–647, title VI, § 6007(a)102 Stat. 3687Pub. L. 101–508, title XI, § 11802(e)(2)104 Stat. 1388–530Pub. L. 104–191, title III, § 301(a)110 Stat. 2037Pub. L. 105–34, title II, § 202(a)111 Stat. 806Pub. L. 107–16, title IV, § 431(a)115 Stat. 66Pub. L. 108–173, title XII, § 1201(a)117 Stat. 2469Pub. L. 119–21, title VII139 Stat. 170(, , § 217; renumbered § 218, , , ; renumbered § 219, , , ; renumbered § 220, , , ; renumbered § 221, , , ; renumbered § 222, renumbered § 223, , §§ 103(a), 125(a), , , 201; renumbered § 220 and amended , title III, § 301(b)(5)(A), , , 2217; renumbered § 221, , , ; renumbered § 220, , , ; renumbered § 221, , , ; renumbered § 222, , , ; renumbered § 223, , , ; renumbered § 224, , , ; renumbered § 225, renumbered § 226, , §§ 70201(a), 70202(a), , , 174.)
Editorial Notes
Amendments
Pub. L. 119–212025— successively renumbered sections 224 and 225 of this title as this section.
Pub. L. 108–173section 223 of this title2003— renumbered as this section.
Pub. L. 107–16section 222 of this title2001— renumbered as this section.
Pub. L. 105–34section 221 of this title1997— renumbered as this section.
Pub. L. 104–191section 220 of this title1996— renumbered as this section.
Pub. L. 101–508section 221 of this title1990— renumbered as this section.
Pub. L. 99–514, § 135(b)(1)section 223 of this title1986—, renumbered as this section.
Pub. L. 99–514, § 301(b)(5)(A), amended section generally, substituting “reference” for “references” in section catchline, striking out par. (1) which referred to section 1202 for deduction for long-term capital gains in the case of a taxpayer other than a corporation, and striking out par. (2) designation.
Pub. L. 97–341981— successively renumbered sections 221 and 222 of this title as this section.
Pub. L. 94–455section 220 of this title1976— renumbered as this section.
Pub. L. 93–406section 219 of this title1974— renumbered as this section.
Pub. L. 92–178section 218 of this title1971— renumbered as this section.
Pub. L. 88–272section 217 of this title1964— renumbered as this section.
Statutory Notes and Related Subsidiaries
Effective Date of 2025 Amendment
section 70201(a) of Pub. L. 119–21section 70201(j) of Pub. L. 119–21section 45B of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
section 70202(a) of Pub. L. 119–21section 70202(g) of Pub. L. 119–21section 63 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 2003 Amendment
Pub. L. 108–173section 1201(k) of Pub. L. 108–173section 62 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 2001 Amendment
Pub. L. 107–16section 431(d) of Pub. L. 107–16section 62 of this titleAmendment by applicable to payments made in taxable years beginning after , see , set out as a note under .
Effective Date of 1986 Amendment
section 301(b)(5)(A) of Pub. L. 99–514section 301(c) of Pub. L. 99–514section 62 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Savings Provision
section 11802(e)(2) of Pub. L. 101–508section 11821(b) of Pub. L. 101–508section 45K of this titleFor provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .