Aug. 16, 1954, ch. 73668A Stat. 70Pub. L. 88–4, § 177 Stat. 4Pub. L. 88–272, title II, § 212(a)78 Stat. 49Pub. L. 92–178, title II, § 210(a)85 Stat. 518Pub. L. 94–12, title II, § 20689 Stat. 32Section, acts , ; , , ; , , ; , , ; , , , 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.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 508 of Pub. L. 94–455section 3 of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .