U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— Computation of Taxable Income › Part PART VII— ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

26 U.S.C. § 226

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

Notes of Decisions
Cited in 1 case, 1954–1954 · leading case: United States v. Ayers, 4 C.M.A. 220 (1954).
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United States v. Ayers, 4 C.M.A. 220 (1954). “65 Stat 920, 26 USC §226 (13). Other contemporaneous acts of Congress indicate that it did not consider the hostilities in Korea as a state of war in the United States itself.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.