[§ 81. Repealed. Pub. L. 100–203, title X, § 10201(b)(1),
Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]
Notes
Section, added Pub. L. 89–722, § 1(b)(1),
Nov. 2, 1966
, 80 Stat. 1152; amended Pub. L. 93–625, § 4(c)(1), Jan. 3, 1975
, 88 Stat. 2111; Pub. L. 94–455, title VI, § 605(b), Oct. 4, 1976
, 90 Stat. 1575; Pub. L. 99–514, title VIII, § 805(c)(1)(A), Oct. 22, 1986
, 100 Stat. 2362, included increase in vacation pay suspense account in gross income.Effective Date of Repeal
Repeal applicable to taxable years beginning after
Dec. 31, 1987
, see section 10201(c)(1) of Pub. L. 100–203, set out as an Effective Date of 1987 Amendment note under section 404 of this title.