22 U.S.C. · Foreign Relations and Intercourse
22 U.S.C. § 277d23

Taxation; exclusion from gross income

Ch. 7 — INTERNATIONAL BUREAUS, CONGRESSES, ETC.
Title 22 U.S.C. ● ACTIVE Primary Source Ch. 7
Statutory Text

22 U.S.C. § 277d23 — Taxation; exclusion from gross income

U.S.C. Title 22 - FOREIGN RELATIONS AND INTERCOURSE 22 U.S.C. United States Code, 2023 Edition Title 22 - FOREIGN RELATIONS AND INTERCOURSE CHAPTER 7 - INTERNATIONAL BUREAUS, CONGRESSES, ETC. SUBCHAPTER IV - INTERNATIONAL BOUNDARY AND WATER COMMISSION Sec. 277d-23 - Taxation; exclusion from gross income From the U.S. Government Publishing Office, www.gpo.gov

§277d–23. Taxation; exclusion from gross income

No amount received as an award under subsection a. and subsections b. (1) and (3) of section 277d–19 of this title shall be included in gross income for purposes of chapter 1 of title 26. However, amounts received under subsection b. (1) shall be included in gross income to the extent that such amounts are not used within one year of the receipt thereof to purchase replacement housing or facilities.

(Pub. L. 88–300, §7, Apr. 29, 1964, 78 Stat. 186; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.)

Editorial Notes

Amendments 1986—Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text.

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The statutory text of 22 U.S.C. § 277d23 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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