# 26 U.S.C. § 226: Cross reference

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s226>. Cite pinpoints as 26 U.S.C. § 226(a)(1).

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

## Connections

Cites: § 691 Recipients of income in respect of decedents

Cited by: none

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 72
- 1964-02-26: [Pub. L. 88-272](/26/act/88-272.md), 78 Stat. 50
- 1971-12-10: [Pub. L. 92-178](/26/act/92-178.md), 85 Stat. 561
- 1974-09-02: [Pub. L. 93-406](/26/act/93-406.md), 88 Stat. 958
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1734
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 187
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2116
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3687
- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388
- 1996-08-21: [Pub. L. 104-191](/26/act/104-191.md), 110 Stat. 2037
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 806
- 2001-06-07: [Pub. L. 107-16](/26/act/107-16.md), 115 Stat. 66
- 2003-12-08: [Pub. L. 108-173](/26/act/108-173.md), 117 Stat. 2469
- 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 170