Section text and notes
section 277d–19 of this titleNo amount received as an award under subsection a. and subsections b. (1) and (3) of 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, § 778 Stat. 186 Pub. L. 99–514, § 2100 Stat. 2095 (, , ; , , .)
Editorial Notes
Amendments
Pub. L. 99–5141986— 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.