FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 94–455, title V, §504(b)(1), Oct. 4, 1976, 90 Stat. 1565
Current through Pub. L. 119-102
Repealed. Pub. L. 94–455, title V, §504(b)(1), Oct. 4, 1976, 90 Stat. 1565
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 214 (Repealed. Pub. L. 94–455, title V, §504(b)(1), Oct. 4, 1976, 90 Stat. 1565) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Heublein, Inc. And Subsidiaries v. United States
996 F.2d 1455 (Second Circuit, 1993)
Charles E. Moritz v. Commissioner of Internal Revenue
469 F.2d 466 (Tenth Circuit, 1972)
Paul Lustig v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Halina Lustig
274 F.2d 448 (Ninth Circuit, 1960)
Dolores M. Hulick v. Commissioner of Internal Revenue
357 F.2d 329 (Second Circuit, 1966)
Dreher v. Commissioner
107 F.2d 1012 (Sixth Circuit, 1939)
Gerlinger v. Commissioner
106 F.2d 997 (Ninth Circuit, 1939)
Editorial Notes
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 70; Apr. 2, 1963, Pub. L. 88–4, §1, 77 Stat. 4; Feb. 26, 1964, Pub. L. 88–272, title II, §212(a), 78 Stat. 49; Dec. 10, 1971, Pub. L. 92–178, title II, §210(a), 85 Stat. 518; Mar. 29, 1975, Pub. L. 94–12, title II, §206, 89 Stat. 32, provided for allowance of deduction for household and dependent care services necessary for gainful employment; defined "qualifying individual", "employment-related expenses", "maintaining a household"; limitation on deductible amount; income limitation; and special rules and regulations applicable in the determination and allowance of deduction.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 3 of this title.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 3 of this title.