---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schB/ptVII"
level: "part"
label: "Part VII"
heading: "Additional Itemized Deductions for Individuals"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schB-ptVII"
sections_count: 16
---

# Part VII — Additional Itemized Deductions for Individuals

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter B — Computation of Taxable Income

## Sections

- [§211. Allowance of deductions](/usc/26/211.md)
- [§212. Expenses for production of income](/usc/26/212.md)
- [§213. Medical, dental, etc., expenses](/usc/26/213.md)
- [§214. Repealed.](/usc/26/214.md)
- [§215. Repealed.](/usc/26/215.md)
- [§216. Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder](/usc/26/216.md)
- [§217. Moving expenses](/usc/26/217.md)
- [§218. Repealed.](/usc/26/218.md)
- [§219. Retirement savings](/usc/26/219.md)
- [§220. Archer MSAs](/usc/26/220.md)
- [§221. Interest on education loans](/usc/26/221.md)
- [§222. Repealed.](/usc/26/222.md)
- [§223. Health savings accounts](/usc/26/223.md)
- [§224. Qualified tips](/usc/26/224.md)
- [§225. Qualified overtime compensation](/usc/26/225.md)
- [§226. Cross reference](/usc/26/226.md)