{"identifier":"/us/usc/t22/s277d\u201323","title":22,"num":"\u00a7\u202f277d\u201323.","heading":"Taxation; exclusion from gross income","text":"\u00a7\u202f277d\u201323.\nTaxation; exclusion from gross income\nNo amount received as an award under subsection a. and subsections b. (1) and (3) of\nsection 277d\u201319 of this title","url":"https://projectusc.org/usc/t22/s277d\u201323.html","content":[{"t":"sec","id":"/us/usc/t22/s277d\u201323","children":[{"t":"num","text":"\u00a7\u202f277d\u201323."},{"t":"heading","text":"Taxation; exclusion from gross income"},{"t":"content","text":"\n","children":[{"t":"p","text":"No amount received as an award under subsection a. and subsections b. (1) and (3) of ","children":[{"t":"ref","text":"section 277d\u201319 of this title","href":"/us/usc/t22/s277d\u201319","tail":" 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."}],"tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}