
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC214]

 
                     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 Repealed.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, Sec. 504(b)(1), 
        Oct. 4, 1976, 90 Stat. 1565]
        
    Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 70; Apr. 2, 1963, 
Pub. L. 88-4, Sec. 1, 77 Stat. 4; Feb. 26, 1964, Pub. L. 88-272, title 
II, Sec. 212(a), 78 Stat. 49; Dec. 10, 1971, Pub. L. 92-178, title II, 
Sec. 210(a), 85 Stat. 518; Mar. 29, 1975, Pub. L. 94-12, title II, 
Sec. 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.
