CFR›Title 26›Chapter I›Part 1›Subject Group Additional Itemized Deductions for Individuals›26 CFR 1.224-1 Citation26 CFR 1.224-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 § 1.224-1 xxxLink to an amendment published at 91 FR 19048, Apr. 13, 2026. Previous 1.221-2 § 1.221-2 Deduction for interest due and paid on qualified education loans before January 1, 2002.