§ 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 Repealed.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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- Public Law 88–272
- Public Law 92–178
- Public Law 347
- Public Law 94–12To amend the Internal Revenue Code of 1954 to provide for a refund of 1874 individual income taxes, to increase the low income allowance and the percentage standard deduction, to provide a credit for personal exemptions and a credit for certain earned income, to increase the investment credit and th
- Public Law 94–455To reform the tax laws of the United States
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U.S. Code
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- Aug. 16, 1954, ch. 736
- 68A Stat. 70
- Pub. L. 88–4, § 1
- 77 Stat. 4
- Pub. L. 88–272, title II, § 212(a)
- 78 Stat. 49
- Pub. L. 92–178, title II, § 210(a)
- 85 Stat. 518
- Pub. L. 94–12, title II, § 206
- 89 Stat. 32
- section 508 of Pub. L. 94–455
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§ 214
Repealed. Pub. L. 94–455, title V, § 504(b)(1), Oct. 4, 1976, 90 Stat. 1565]
Stat.×7
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 70
Pub. L.Pub. L. 88–4, § 1
Stat.77 Stat. 4
Pub. L.Pub. L. 88–272, title II, § 212(a)
Cites 12 · showing 6Cited by 7 across 1 source