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].
