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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 81 Repealed. Pub. L. 100203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330387] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 81 26 U.S.C. § 81 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s81 data/legal/raw/us/code/title-26/usc26.xml 04f1aa9f596b3f3deb844f8ca96617e944595bc31243faa67aca2575668fc190 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 6a34a1697de4a5c8458216c597e8c902ae21619f1542dd0e5d88b6c7a17ebb05 2026-07-04 official
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26 U.S.C. § 81 - Repealed. Pub. L. 100203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330387]

Notes

Section, added Pub. L. 89722, § 1(b)(1), Nov. 2, 1966, 80 Stat. 1152; amended Pub. L. 93625, § 4(c)(1), Jan. 3, 1975, 88 Stat. 2111; Pub. L. 94455, title VI, § 605(b), Oct. 4, 1976, 90 Stat. 1575; Pub. L. 99514, title VIII, § 805(c)(1)(A), Oct. 22, 1986, 100 Stat. 2362, included increase in vacation pay suspense account in gross income.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to taxable years beginning after Dec. 31, 1987, see section 10201(c)(1) of Pub. L. 100203, set out as an Effective Date of 1987 Amendment note under section 404 of this title.