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2021 U.S. Code
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Sec. 81 - Repealed.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, §10201(b)(1), Dec. 22, 1987, 101 Stat. 1330-387
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| 26 U.S.C. § 81 (2021) |
| [§81. Repealed. Pub. L. 100–203, title X, §10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387] |
|
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. |
| STATUTORY NOTES AND RELATED SUBSIDIARIES
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. |
| United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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SURTAXES Subchapter B - Computation of Taxable Income PART II - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME Sec. 81 - Repealed.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, §10201(b)(1), Dec. 22, 1987, 101 Stat. 1330-387 |
| section 81 |
| 2021 |
| January 3, 2022 |
| No |
| repealed |
| 80 Stat. 1152 88 Stat. 2111 90 Stat. 1575 100 Stat. 2362 101 Stat. 1330-387 |
| Public Law 89-722, Public Law 93-625, Public Law 94-455, Public Law 99-514, Public Law 100-203 |
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