Amended 1964, 1971, 1974, 1976, 1981, 1986, 1990, 1996, 1997, 2001, 2003, 2025
- 2025 Pub. L. 119-21 Pub. L. 119–21 successively renumbered sections 224 and 225 of this title as this section.
- 2003 Pub. L. 108-173 Pub. L. 108–173 renumbered section 223 of this title as this section.
- 2001 Pub. L. 107-16 Pub. L. 107–16 renumbered section 222 of this title as this section.
- 1997 Pub. L. 105-34 Pub. L. 105–34 renumbered section 221 of this title as this section.
- 1996 Pub. L. 104-191 Pub. L. 104–191 renumbered section 220 of this title as this section.
- 1990 Pub. L. 101-508 Pub. L. 101–508 renumbered section 221 of this title as this section.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 135(b)(1), renumbered section 223 of this title as this section.
- 1986 Pub. L. 99-514 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.
- 1981 Pub. L. 97-34 Pub. L. 97–34 successively renumbered sections 221 and 222 of this title as this section.
- 1976 Pub. L. 94-455 Pub. L. 94–455 renumbered section 220 of this title as this section.
- 1974 Pub. L. 93-406 Pub. L. 93–406 renumbered section 219 of this title as this section.
- 1971 Pub. L. 92-178 Pub. L. 92–178 renumbered section 218 of this title as this section.
- 1964 Pub. L. 88-272 Pub. L. 88–272 renumbered section 217 of this title as this section.
For deductions in respect of a decedent, see section 691.