Title 26 — Internal Revenue Code
Part VII · Chapter 1 — Normal Taxes and Surtaxes
[§ 222. Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, added Pub. L. 107–16, title IV, § 431(a), , 115 Stat. 66; amended Pub. L. 108–357, title I, § 102(d)(3), , 118 Stat. 1429; Pub. L. 109–432, div. A, title I, § 101(a), (b), , 120 Stat. 2933; Pub. L. 110–343, div. C, title II, § 202(a), , 122 Stat. 3864; Pub. L. 111–312, title VII, § 724(a), , 124 Stat. 3316; Pub. L. 112–240, title II, § 207(a), , 126 Stat. 2324; Pub. L. 113–295, div. A, title I, § 107(a), , 128 Stat. 4013; Pub. L. 114–27, title VIII, § 804(b), , 129 Stat. 415; Pub. L. 114–113, div. Q, title I, § 153(a), , 129 Stat. 3066; Pub. L. 115–97, title I, § 13305(b)(1), , 131 Stat. 2126; Pub. L. 115–123, div. D, title I, § 40203(a), , 132 Stat. 145; Pub. L. 116–94, div. Q, title I, § 104(a), , 133 Stat. 3228; Pub. L. 117–2, title IX, § 9042(b)(7), , 135 Stat. 122, related to a deduction for qualified tuition and related expenses.
removalDescription
A prior section 222 was renumbered section 226 of this title.
removalDescription
Another prior section 222, added Pub. L. 97–34, title I, § 125(a), , 95 Stat. 201; amended Pub. L. 97–448, title I, § 101(f), , 96 Stat. 2367, related to deduction of adoption expenses, prior to repeal by Pub. L. 99–514, title I, §§ 135(a), 151(a), , 100 Stat. 2116, 2121, applicable to taxable years beginning after .
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal of section applicable to taxable years beginning after , see section 104(c) of div. EE of Pub. L. 116–260, set out as an Effective Date of 2020 Amendment note under section 25A of this title.