2015 US Code
Title 22 - Foreign Relations and Intercourse (Sections 1 - 9141)
Chapter 7 - International Bureaus, Congresses, Etc. (Sections 261 - 290q)
Subchapter IV - International Boundary and Water Commission (Sections 277 - 277i)
Sec. 277d-23 - Taxation; exclusion from gross income
| Publication Title | United States Code, 2012 Edition, Supplement 3, Title 22 - FOREIGN RELATIONS AND INTERCOURSE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | 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 |
| Contains | section 277d-23 |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Pub. L. 88-300, §7, Apr. 29, 1964, 78 Stat. 186; Pub. L. 99-514, §2, Oct. 22, 1986, 100 Stat. 2095. |
| Statutes at Large References | 78 Stat. 186 100 Stat. 2095 |
| Public and Private Laws | Public Law 88-300, Public Law 99-514 |
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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.)
AMENDMENTS1986—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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