Current through Pub. L. 119-100Open in workspace

§ 214 Repealed. Pub. L. 94–455, title V, § 504(b)(1), Oct. 4, 1976, 90 Stat. 1565]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 214

Source: decipher.legal/usc/26/214 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)