{"data":{"id":"us/26-u.s.c.-226","jurisdiction":"us","citation":"26 U.S.C. § 226","heading":"Cross reference","body":"For deductions in respect of a decedent, see section 691.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"bdb761c05f7b980a6f27fc027c01a4776e495e644e628aef58ff05368d808e51","source_id":"us","stale":true,"prev":"us/26-u.s.c.-225","next":"us/26-u.s.c.-241"},"notice":"GroundRules: Original legal text. Not legal advice."}