Public Law 119-88 (05/04/2026)

26 U.S.C. § 81

Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]

Pub. L. 89–722, § 1(b)(1)80 Stat. 1152 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 Section, added , , ; amended , , ; , , ; , , , included increase in vacation pay suspense account in gross income.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 10201(c)(1) of Pub. L. 100–203section 404 of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date of 1987 Amendment note under .