26 U.S.C. § 214
Section 214 · Repealed. Pub. L. 94455, title V, 504(b)(1), Oct. 4, 1976, 90 Stat. 1565]
Applied in 28 court decisions — leading case Heublein, Inc. v. United States (1993)
Most recently applied in Heublein, Inc. v. United States (June 1993)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.