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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter B—Computation of...
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PART VII—ADDITIONAL ITEMIZED DEDUCTIONS FOR IND...
PART VII—ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS (§§ 211 – 224)
§ 211. Allowance of deductions
§ 212. Expenses for production of income
§ 213. Medical, dental, etc., expenses
[§ 214. Repealed. Pub. L. 94–455, title V, § 504(b)(1), Oct. 4, 1976, 90 Stat. 1565]
[§ 215. Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089]
§ 216. Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
§ 217. Moving expenses
[§ 218. Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]
§ 219. Retirement savings
§ 220. Archer MSAs
§ 221. Interest on education loans
§ 222. Qualified tuition and related expenses
§ 223. Health savings accounts
§ 224. Cross reference