section 5317(c)(2) of title 31Gross income shall not include any interest received from the Federal Government in connection with an action to recover property seized by the Internal Revenue Service pursuant to , United States Code, by reason of a claimed violation of section 5324 of such title.
Pub. L. 116–25, title I, § 1202(a)133 Stat. 987(Added , , .)
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 116–25, title I, § 1202(c)133 Stat. 988
“The amendments made by this section [enacting this section] shall apply to interest received on or after the date of the enactment of this Act [].”
, , , provided that: