FEDERAL · 26 U.S.C. · Chapter Subchapter B—Computation of Taxable Income
Improvements by lessee on lessor's property
26 U.S.C. § 109
This text of 26 U.S.C. § 109 (Improvements by lessee on lessor's property) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 109.
Text
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.
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Related
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218 F.2d 353 (Fifth Circuit, 1955)
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290 F.2d 923 (Court of Claims, 1961)
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 33.)
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Bluebook (online)
26 U.S.C. § 109, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/109.