Sec. 1.44A-1 Expenses for household and dependent care services necessary for gainful employment. [Removed]

[T.D. 7643, 44 FR 50332, Aug. 28, 1979, as amended by T.D. 7951, 49 FR 18091, Apr. 27, 1984. Removed by T.D. 9354, 72 FR 45338-45346, Aug. 14, 2007.]