
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 22USC277d-23]

 
               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

    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, Sec. 7, Apr. 29, 1964, 78 Stat. 186; Pub. L. 99-514, 
Sec. 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.

                  Section Referred to in Other Sections

    This section is referred to in sections 277d-17, 277d-18, 277d-22, 
277d-24, 277d-25 of this title.
