Gross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act. This section shall not be taken into account for purposes of determining whether any deduction is allowable with respect to any cost taken into account in determining such payment.
Section applicable to taxable years ending after Dec. 8, 2003, see section 1202(d) ofPub. L. 108–173, set out as an Effective Date of 2003 Amendment note under section
56 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Friday, May 3, 2013
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Description of Change
Statutes at Large
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