26 USC Subtitle A, CHAPTER 1, Subchapter B, PART VII: Front Matter

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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PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

Sec.

211.

Allowance of deductions.

212.

Expenses for production of income.

213.

Medical, dental, etc., expenses.

[214.

Repealed.]

215.

Alimony, etc., payments.

216.

Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder.

217.

Moving expenses.

[218.

Repealed.]

219.

Retirement savings.

220.

Medical savings accounts.

221.

Interest on education loans.

222.

Cross reference.

[223.

Repealed.]

Amendments

1997- Pub. L. 105–34, title II, §202(d), Aug. 5, 1997, 111 Stat. 809 , added items 221 and 222 and struck out former item 221 "Cross reference".

1996- Pub. L. 104–191, title III, §301(i), Aug. 21, 1996, 110 Stat. 2052 , added items 220 and 221 and struck out former item 220 "Cross reference".

1990- Pub. L. 101–508, title XI, §11802(e)(3), Nov. 5, 1990, 104 Stat. 1388–530 , added item 220 and struck out former items 220 "Jury duty pay remitted to employer" and 221 "Cross references".

1988- Pub. L. 100–647, title VI, §6007(c), Nov. 10, 1988, 102 Stat. 3687 , added item 220 and redesignated former item 220 as 221.

1986- Pub. L. 99–514, title I, §§131(b)(3), 135(b)(2), title III, §301(b)(5)(B), Oct. 22, 1986, 100 Stat. 2113 , 2116, 2217, added item 220, struck out items 221 "Deduction for two-earner married couples" and 222 "Adoption expenses", substituted "reference" for "references" in item 223, and struck out item 223 "Cross reference".

1981- Pub. L. 97–34, title I, §§103(c)(3), 125(b), title III, §311(h)(11), Aug. 13, 1981, 95 Stat. 188 , 201, 282, repealed item 220 "Retirement savings for certain married individuals", added items 221 and 222 and redesignated former item 221 as 223.

1978- Pub. L. 95–600, title I, §113(a)(2)(A), Nov. 6, 1978, 92 Stat. 2778 , struck out item 218 "Contributions to candidates for public office".

1976- Pub. L. 94–455, title V, §504(b)(2), Oct. 4, 1976, 90 Stat. 1565 , struck out item 214 "Expenses for household and dependent care services necessary for gainful employment".

Pub. L. 94–455, title XV, §1501(c), Oct. 4, 1976, 90 Stat. 1737 , added item 220 and redesignated former item 220 as 221.

1974- Pub. L. 93–406, title II, §2002(h)(1), Sept. 2, 1974, 88 Stat. 970 , added item 219 and redesignated former item 219 as 220.

1971- Pub. L. 92–178, title II, §210(b), title VII, §702(c), Dec. 10, 1971, 85 Stat. 520 , 562, substituted "Expenses for household and dependent care services necessary for gainful employment" for "expenses for care of certain dependents" in item 214, added item 218, and redesignated former item 218 as 219.

1964- Pub. L. 88–272, title II, §213(a)(2), Feb. 26, 1964, 78 Stat. 52 , added item 217 and redesignated former item 217 as 218.

1962- Pub. L. 87–834, §28(b), Oct. 16, 1962, 76 Stat. 1068 , substituted "Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder" for "Amounts representing taxes and interest paid to cooperative housing corporation" in item 216.

Part Referred to in Other Sections

This part is referred to in sections 62, 703, 773 of this title.