{"data":{"id":"us/22-u.s.c.-277d-23","jurisdiction":"us","citation":"22 U.S.C. § 277d–23","heading":"Taxation; exclusion from gross income","body":"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.","path":["Title 22—FOREIGN RELATIONS AND INTERCOURSE","CHAPTER 7—INTERNATIONAL BUREAUS, CONGRESSES, ETC."],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc22@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:57:55Z","sha256":"12efb2d83ed178b32ff7ef59edae3b2dfc5b6d333688cc2f3afd255aa26cee4b","source_id":"us","stale":true,"prev":"us/22-u.s.c.-277d-22","next":"us/22-u.s.c.-277d-24"},"notice":"GroundRules: Original legal text. Not legal advice."}