26-U.S.C.-214

[§214 – Repealed. Pub. L. 94-455, Title V, §504(B)(1), Oct. 4, 1976, 90 Stat. 1565]

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part VII > Section 214

Details

• Reference: Section 214
• Legend: [§214 – Repealed. Pub. L. 94-455, Title V, §504(B)(1), Oct. 4, 1976, 90 Stat. 1565]
• USCode Year: 2013

Provision Content

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.

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-184 in the Legal Encyclopedia: Income Taxes

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26-U.S.C.-198 in the Legal Encyclopedia: Tax Liability

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26-U.S.C.-213 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-213, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-198A in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-198A, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

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