CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter B— Computation of Taxable Income
PART VII— ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 211. Allowance of deductions
- § 212. Expenses for production of income
- § 213. Medical, dental, etc., expenses
- § 214. Repealed. Pub. L. 94–455, title V, § 504(b)(1), Oct. 4, 1976, 90 Stat. 1565]
- § 215. Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089]
- § 216. Deduction of taxes, interest, and business depreciation by cooperative housing…
- § 217. Moving expenses
- § 218. Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]
- § 219. Retirement savings
- § 220. Archer MSAs
- § 221. Interest on education loans
- § 222. Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134…
- § 223. Health savings accounts
- § 224. Qualified tips
- § 225. Qualified overtime compensation
- § 226. Cross reference
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