Section, added
Pub. L. 93–625, § 4(a), Jan. 3, 1974,
88 Stat. 2109; amended
Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976,
90 Stat. 1834;
Pub. L. 98–369, div. A, title V, § 561(a), July 18, 1984,
98 Stat. 901;
Pub. L. 99–514, title XI, § 1165(a), Oct. 22, 1986,
100 Stat. 2511, related to deduction allowable for accrual basis taxpayers under section
162
(a) of this title with respect to vacation pay.