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 Repealed.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 L. 94–455, title V, § 504(b)(1), Oct. 4, 1976, 90 Stat. 1565 — repealed] — Inbound Citations

Citations to 26 U.S.C. § 214 as a whole

• 26 U.S.C. § 3306(c)(1)(B)

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  (B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act;