2018 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter B - Computation of Taxable Income
Part VII - Additional Itemized Deductions for Individuals
Sec. 214 - Repealed. Pub. L. 94-455, title V, §504(b)(1), Oct. 4, 1976, 90 Stat. 1565
| 26 U.S.C. § 214 (2018) |
| [§214. Repealed. Pub. L. 94–455, title V, §504(b)(1), Oct. 4, 1976, 90 Stat. 1565] |
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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. |
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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. |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART VII - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS Sec. 214 - Repealed. Pub. L. 94-455, title V, §504(b)(1), Oct. 4, 1976, 90 Stat. 1565 |
| section 214 |
| 2018 |
| January 14, 2019 |
| No |
| repealed |
| 77 Stat. 4 78 Stat. 49 85 Stat. 518 89 Stat. 32 90 Stat. 1565 |
| Public Law 88-4, Public Law 88-272, Public Law 92-178, Public Law 94-12, Public Law 94-455 |
