[§ 214. Repealed.]
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.