Sec. 1.214-1 Expenses for the care of certain dependents incurred during taxable years beginning before January 1, 1972. [Removed]
[Adopted by T.D. 6279, 22 FR 10052, Dec. 14, 1957; republished by T.D. 6500, 25 FR 11402, Nov. 26, 1960, as amended by T.D. 6740, 29 FR 7715, June 17, 1964; T.D. 6778, 29 FR 17900, Dec. 17, 1964; T.D. 7114, 36 FR 9020, May 18, 1971; T.D. 7411, 41 FR 15404, Apr. 13, 1976; T.D. 7643, 44 FR 50337, Aug. 28, 1979. Removed by
T.D. 9354, 72 FR 45338-45346, Aug. 14, 2007]
