26 USC 220: Cross reference
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26 USC 220: Cross reference Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
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§220. Cross reference

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

(Aug. 16, 1954, ch. 736, 68A Stat. 72 , §217; renumbered §218, Feb. 26, 1964, Pub. L. 88–272, title II, §213(a)(1), 78 Stat. 50 ; renumbered §219, Dec. 10, 1971, Pub. L. 92–178, title VII, §702(a), 85 Stat. 561 ; renumbered §220, Sept. 2, 1974, Pub. L. 93–406, title II, §2002(a)(1), 88 Stat. 958 ; renumbered §221, Oct. 4, 1976, Pub. L. 94–455, title XV, §1501(a), 90 Stat. 1734 ; renumbered §222, renumbered §223, Aug. 13, 1981, Pub. L. 97–34, title I, §§103(a), 125(a), 95 Stat. 187 , 201; renumbered §220 and amended Oct. 22, 1986, Pub. L. 99–514, title I, §135(b)(1), title III, §301(b)(5)(A), 100 Stat. 2116 , 2217; renumbered §221, Nov. 10, 1988, Pub. L. 100–647, title VI, §6007(a), 102 Stat. 3687 ; renumbered §220, Nov. 5, 1990, Pub. L. 101–508, title XI, §11802(e)(2), 104 Stat. 1388–530 .)

Prior Provisions

A prior section 220, added Pub. L. 100–647, title VI, §6007(a), Nov. 10, 1988, 102 Stat. 3687 , related to jury duty pay remitted to employer, prior to repeal by Pub. L. 101–508, title XI, §11802(e)(2), Nov. 5, 1990, 104 Stat. 1388–530 .

Another prior section 220, added Pub. L. 94–455, title XV, §1501(a), Oct. 4, 1976, 90 Stat. 1734 ; amended Pub. L. 95–600, title I, §§156(c)(3), 157(a)(2), (b)(2), title VII, §703(c)(2), (3), Nov. 6, 1978, 92 Stat. 2803 , 2804, 2939; Pub. L. 96–222, title I, §101(a)(14)(B), Apr. 1, 1980, 94 Stat. 204 , related to retirement savings for certain married individuals, prior to repeal by Pub. L. 97–34, title III, §311(e), Aug. 13, 1981, 95 Stat. 280 , applicable to taxable years beginning after Dec. 31, 1981, and deductions allowed under section 220 of this title, as in effect prior to its repeal, treated as deductions under section 219 of this title.

Amendments

1990-Pub. L. 101–508 renumbered section 221 of this title as this section.

1986-Pub. L. 99–514, §135(b)(1), renumbered section 223 of this title 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.

1981-Pub. L. 97–34 successively renumbered sections 221 and 222 of this title as this section.

1976-Pub. L. 94–455 renumbered section 220 of this title as this section.

1974-Pub. L. 93–406 renumbered section 219 of this title as this section.

1971-Pub. L. 92–178 renumbered section 218 of this title as this section.

1964-Pub. L. 88–272 renumbered section 217 of this title as this section.

Effective Date of 1986 Amendment

Amendment by section 301(b)(5)(A) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 301(c) of Pub. L. 99–514, set out as a note under section 62 of this title.

Savings Provision

For provisions that nothing in amendment by section 11802(e)(2) of Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 29 of this title.