When my children were young there really wasn't any policy. That changed with NCLB (no child left behind). Attendance polices were created. It became that vacation was an unexcused absence. Your child was allowed 10 per year. More than 10 and they automatically had to repeat the grade. If out of school sick for more than three days you needed a doctor's note. Teachers were individually allowed to decide if they wanted to give/accept make-up work and no work was to be given ahead of time. If the teacher didn't want to, then your child got zeros for everything missed. If the teacher did agree to make-up work then the child had as many days he/she was out to get the make-up work back.
It became even more difficult for children once they hit middle and high school because our district went to semester block scheduling. Each class was 90 minutes, you had four per day, and you had it for the first two semesters. At the half year, you changed classes and had different classes for the next two semesters, again four per day, until the end of the year. A typical schedule would be to have English, Science, Foreign Language, Computer for the first half of the year and Math, History, Art/Gym (each one semester), and Health for the second half of the year.
This meant if you took your child out for a 5 day vacation, it was really like missing 10 days of school. It was very difficult for a child to make-up that kind of work, even if the teacher would accept it.
DD was out for a week with the Swine flu her senior year and the beginning of the second half. Because it was excused she was given make-up work. Luckily, she had always been a good student with no attendance issues so some of the teachers (who she had in prior years) gave her little to no work to make up. The ones that did, it took a good amount of time to catch up.