Title 22, Foreign Relations and IntercourseRelease 119-73not60
§277d–23 Taxation; Exclusion From Gross Income
Title 22 › Chapter 7— INTERNATIONAL BUREAUS, CONGRESSES, ETC. › Subchapter IV— INTERNATIONAL BOUNDARY AND WATER COMMISSION › § 277d–23
Summary
Money paid as awards under subsection a and under subsections b(1) and b(3) does not count as taxable income for federal income tax. But any part of a b(1) award that is not spent within one year to buy replacement housing or facilities must be counted as taxable income.
Full Legal Text
Title 22, §277d–23
Foreign Relations and Intercourse, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
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.
Reference
Citations & Metadata
Citation
22 U.S.C. § 277d–23
Title 22, Foreign Relations and Intercourse
Last Updated
Apr 5, 2026
Release point: 119-73not60