
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC81]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
               Subchapter B--Computation of Taxable Income
 
          PART II--ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
 
[Sec. 81. Repealed. Pub. L. 100-203, title X, Sec. 10201(b)(1), 
        Dec. 22, 1987, 101 Stat. 1330-387]
        
    Section, added Pub. L. 89-722, Sec. 1(b)(1), Nov. 2, 1966, 80 Stat. 
1152; amended Pub. L. 93-625, Sec. 4(c)(1), Jan. 3, 1975, 88 Stat. 2111; 
Pub. L. 94-455, title VI, Sec. 605(b), Oct. 4, 1976, 90 Stat. 1575; Pub. 
L. 99-514, title VIII, Sec. 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.
