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2019 US Code
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
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22 U.S.C. § 277d-23 (2019) |
§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.) |
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. |
United States Code, 2018 Edition, Supplement 1, Title 22 - FOREIGN RELATIONS AND INTERCOURSE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
section 277d-23 |
2019 |
January 24, 2020 |
No |
standard |
78 Stat. 186 100 Stat. 2095 |
Public Law 88-300, Public Law 99-514 |
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