26 USC 221: Renumbered §220
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26 USC 221: Renumbered §220 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
Jump To: Prior Provisions

[§221. Renumbered §220]

Prior Provisions

A prior section 221, added Pub. L. 97–34, title I, §103(a), Aug. 13, 1981, 95 Stat. 187 ; amended Pub. L. 97–448, title III, §305(d)(4), Jan. 12, 1983, 96 Stat. 2400 , related to deduction for two-earner married couples, prior to repeal by Pub. L. 99–514, title I, §131(a), Oct. 22, 1986, 100 Stat. 2113 , applicable to taxable years beginning after Dec. 31, 1986.