# Transitional Rule for Vested Accrued Vacation Pay
> **IRS** · Removal of temporary regulation. · Published 2004-07-16 · Effective 2004-07-15 · 69 FR 42559
## Document
- **Document number:** 04-16090
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 42559
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-07-16
- **Effective date:** 2004-07-15
- **Treasury docket:** TD 9138
## Abstract

This document removes a temporary regulation that provides a rule for an election to deduct vested accrued vacation pay for the first taxable year ending after July 18, 1984. The repeal of the underlying code section in 1987 has rendered the temporary regulation obsolete. The removal of this regulation will not affect taxpayers.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/07/16/04-16090/transitional-rule-for-vested-accrued-vacation-pay)
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