Part VII – Additional Itemized Deductions For Individuals

Additional Itemized Deductions For Individuals

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part VII

Details

• Reference: Part VII
• Legend: Additional Itemized Deductions For Individuals
• USCode Year: 2013

Provision Content

Amendments

2003—Pub. L. 108–173, title XII, §1201(j), Dec. 8, 2003, 117 Stat. 2479, added items 223 and 224 and struck out former item 223 Cross reference.

2001—Pub. L. 107–16, title IV, §431(c)(4), June 7, 2001, 115 Stat. 68, added items 222 and 223 and struck out former item 222 Cross reference.

2000—Pub. L. 106–554, §1(a)(7) [title II, §202(b)(9)], Dec. 21, 2000, 114 Stat. 2763, 2763A–629, substituted Archer MSAs for Medical savings accounts in item 220.

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 L. 97–34, title I, §§103(c)(3), 125(b), title III, §311(h)(11), Aug. 13, 1981, 95 Stat. 188, 201, 282, repealed item 220 Retirement savings for certain married individuals, added items 221 and 222 and redesignated former item 221 as 223.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

U.S. Encyclopedia of Law Coverage

26-U.S.C.-184 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-184, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-198 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-198, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-180 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-180, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-198A in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-198A, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII/Section 211 – Allowance of Deductions
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII/Section 212 – Expenses For Production of Income
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII/Section 213 – Medical, Dental, Etc., Expenses
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII/Section 214 – [Repealed. Pub. L. 94-455, Title V, §504(B)(1), Oct. 4, 1976, 90 Stat. 1565]
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII/Section 215 – Alimony, Etc., Payments
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII/Section 216 – Deduction of Taxes, Interest, and Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII/Section 217 – Moving Expenses
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII/Section 218 – [Repealed. Pub. L. 95-600, Title I, §113(A)(1), Nov. 6, 1978, 92 Stat. 2778]
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII/Section 219 – Retirement Savings
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII/Section 220 – Archer Msas
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII/Section 221 – Interest On Education Loans
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII/Section 222 – Qualified Tuition and Related Expenses
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII/Section 223 – Health Savings Accounts
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part VII/Section 224 – Cross Reference