Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
SECTION 1. The ten thousand dollars prize of Miss Gemma Cruz as Miss International, donated by her to Boys Town, shall not be included in gross income and shall be exempt from income tax, any provision of the National Internal Revenue Code to the contrary notwithstanding.