26-U.S.C.-81

[§81 – Repealed. Pub. L. 100-203, Title X, §10201(B)(1), Dec. 22, 1987, 101 Stat. 1330-387]

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part II > Section 81

Details

• Reference: Section 81
• Legend: [§81 – Repealed. Pub. L. 100-203, Title X, §10201(B)(1), Dec. 22, 1987, 101 Stat. 1330-387]
• USCode Year: 2013

Provision Content

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-62 in the Legal Encyclopedia: Income Taxes

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26-U.S.C.-78 in the Legal Encyclopedia: Tax Liability

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26-U.S.C.-59B in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-59B, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-79 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-79, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

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