Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
1.8 KiB
Markdown
42 lines
1.8 KiB
Markdown
---
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type: "LegalText"
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title: "22 U.S.C. § 277d–23"
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description: "Taxation; exclusion from gross income"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 22
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title_name: "FOREIGN RELATIONS AND INTERCOURSE"
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chapter_number: "7"
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chapter_name: "INTERNATIONAL BUREAUS, CONGRESSES, ETC."
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section: "277d–23"
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citation: "22 U.S.C. § 277d–23"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc22@119-100.zip"
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source_identifier: "/us/usc/t22/s277d–23"
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source_file: "data/legal/raw/us/code/title-22/usc22.xml"
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source_hash: "5c29eb4b63d3c31e32e74d8b67274d3f0aa78141c9ce951d493b2321e434d862"
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raw_snapshot_hash: "b9c63ede722f5e0bf8eabfe9029e06e312ab9bcfd95c4d1424ed515baff1df83"
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text_hash: "7e2c2eed771149df672a67afe25e6f3050fe4b7fbb5d54852f0ce0280cd88aca"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 22 U.S.C. § 277d–23 - Taxation; exclusion from gross income
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## Text
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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.
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(Pub. L. 88–300, § 7, Apr. 29, 1964, 78 Stat. 186; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
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## Notes
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Editorial Notes
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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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