FEDERAL · 22 U.S.C. · Chapter 7
Taxation; exclusion from gross income
22 U.S.C. § 277d–23
Title22 — Foreign Relations and Intercourse
Chapter7 — INTERNATIONAL BUREAUS, CONGRESSES, ETC.
SubchapterIV
Current throughPub. L. 119-99
This text of 22 U.S.C. § 277d–23 (Taxation; exclusion from gross income) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
22 U.S.C. § 277d–23.
Text
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.
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Related
§ 277d
22 U.S.C. § 277d
Source Credit
History
(Pub. L. 88–300, §7, Apr. 29, 1964, 78 Stat. 186; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.)
Editorial Notes
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.
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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Bluebook (online)
22 U.S.C. § 277d–23, Counsel Stack Legal Research, https://law.counselstack.com/usc/22/277d–23.