
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC222]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
               Subchapter B--Computation of Taxable Income
 
        PART VII--ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
 
Sec. 222. Cross reference

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

(Aug. 16, 1954, ch. 736, 68A Stat. 72, Sec. 217; renumbered Sec. 218, 
Pub. L. 88-272, title II, Sec. 213(a)(1), Feb. 26, 1964, 78 Stat. 50; 
renumbered Sec. 219, Pub. L. 92-178, title VII, Sec. 702(a), Dec. 10, 
1971, 85 Stat. 561; renumbered Sec. 220, Pub. L. 93-406, title II, 
Sec. 2002(a)(1), Sept. 2, 1974, 88 Stat. 958; renumbered Sec. 221, Pub. 
L. 94-455, title XV, Sec. 1501(a), Oct. 4, 1976, 90 Stat. 1734; 
renumbered Sec. 222, renumbered Sec. 223, Pub. L. 97-34, title I, 
Secs. 103(a), 125(a), Aug. 13, 1981, 95 Stat. 187, 201; renumbered 
Sec. 220 and amended Pub. L. 99-514, title I, Sec. 135(b)(1), title III, 
Sec. 301(b)(5)(A), Oct. 22, 1986, 100 Stat. 2116, 2217; renumbered 
Sec. 221, Pub. L. 100-647, title VI, Sec. 6007(a), Nov. 10, 1988, 102 
Stat. 3687; renumbered Sec. 220, Pub. L. 101-508, title XI, 
Sec. 11802(e)(2), Nov. 5, 1990, 104 Stat. 1388-530; renumbered Sec. 221, 
Pub. L. 104-191, title III, Sec. 301(a), Aug. 21, 1996, 110 Stat. 2037; 
renumbered Sec. 222, Pub. L. 105-34, title II, Sec. 202(a), Aug. 5, 
1997, 111 Stat. 806.)


                            Prior Provisions

    A prior section 222, added Pub. L. 97-34, title I, Sec. 125(a), Aug. 
13, 1981, 95 Stat. 201; amended Pub. L. 97-448, title I, Sec. 101(f), 
Jan. 12, 1983, 96 Stat. 2367, related to deduction of adoption expenses, 
prior to repeal by Pub. L. 99-514, title I, Secs. 135(a), 151(a), Oct. 
22, 1986, 100 Stat. 2116, 2121, applicable to taxable years beginning 
after Dec. 31, 1986.


                               Amendments

    1997--Pub. L. 105-34 renumbered section 221 of this title as this 
section.
    1996--Pub. L. 104-191 renumbered section 220 of this title as this 
section.
    1990--Pub. L. 101-508 renumbered section 221 of this title as this 
section.
    1986--Pub. L. 99-514, Sec. 135(b)(1), renumbered section 223 of this 
title as this section.
    Pub. L. 99-514, Sec. 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.
