[Code of Federal Regulations]
[Title 49, Volume 1]
[Revised as of October 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 49CFR24.209]

[Page 241]
 
                        TITLE 49--TRANSPORTATION
 
          Subtitle A--Office of the Secretary of Transportation
 
PART 24_UNIFORM RELOCATION ASSISTANCE AND REAL PROPERTY ACQUISITION FOR 
 
                Subpart C_General Relocation Requirements
 
Sec.  24.209  Relocation payments not considered as income.

    No relocation payment received by a displaced person under this part 
shall be considered as income for the purpose of the Internal Revenue 
Code of 1954, which has been redesignated as the Internal Revenue Code 
of 1986 (Title 26, U.S. Code), or for the purpose of determining the 
eligibility or the extent of eligibility of any person for assistance 
under the Social Security Act (42 U.S. Code 301 et seq.) or any other 
Federal law, except for any Federal law providing low-income housing 
assistance.

[[Page 242]]