Title 26 — Internal Revenue Code
Part II · Chapter 1 — Normal Taxes and Surtaxes
[§ 81. Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, added Pub. L. 89–722, § 1(b)(1), , 80 Stat. 1152; amended Pub. L. 93–625, § 4(c)(1), , 88 Stat. 2111; Pub. L. 94–455, title VI, § 605(b), , 90 Stat. 1575; Pub. L. 99–514, title VIII, § 805(c)(1)(A), , 100 Stat. 2362, included increase in vacation pay suspense account in gross income.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years beginning after , 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.