26 U.S.C. § 109

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
Section 109 - Improvements by lessee on lessor's property

Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value of such property attributable to buildings erected or other improvements made by the lessee.

26 U.S.C. § 109

Aug. 16, 1954, ch. 736, 68A Stat. 33.