§ 224.
For deductions in respect of a decedent, see section 691.
([Aug. 16, 1954, ch. 736], [68A Stat. 72], § 217; renumbered § 218, [Pub. L. 88–272, title II, § 213(a)(1)], Feb. 26, 1964, [78 Stat. 50]; renumbered § 219, [Pub. L. 92–178, title VII, § 702(a)], Dec. 10, 1971, [85 Stat. 561]; renumbered § 220, [Pub. L. 93–406, title II, § 2002(a)(1)], Sept. 2, 1974, [88 Stat. 958]; renumbered § 221, [Pub. L. 94–455, title XV, § 1501(a)], Oct. 4, 1976, [90 Stat. 1734]; renumbered § 222, renumbered § 223, [Pub. L. 97–34, title I], §§ 103(a), 125(a), Aug. 13, 1981, [95 Stat. 187], 201; renumbered § 220 and amended [Pub. L. 99–514, title I, § 135(b)(1)], title III, § 301(b)(5)(A), Oct. 22, 1986, [100 Stat. 2116], 2217; renumbered § 221, [Pub. L. 100–647, title VI, § 6007(a)], Nov. 10, 1988, [102 Stat. 3687]; renumbered § 220, [Pub. L. 101–508, title XI, § 11802(e)(2)], Nov. 5, 1990, [104 Stat. 1388–530]; renumbered § 221, [Pub. L. 104–191, title III, § 301(a)], Aug. 21, 1996, [110 Stat. 2037]; renumbered § 222, [Pub. L. 105–34, title II, § 202(a)], Aug. 5, 1997, [111 Stat. 806]; renumbered § 223, [Pub. L. 107–16, title IV, § 431(a)], June 7, 2001, [115 Stat. 66]; renumbered § 224, [Pub. L. 108–173, title XII, § 1201(a)], Dec. 8, 2003, [117 Stat. 2469].)