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USC › Title 26 › §226

26 U.S.C. § 226

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗

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

Source text from the eCFR (CFR) and the Office of the Law Revision Counsel (U.S. Code). Stacks shows the law verbatim; it is not legal advice.