FEDERAL · 26 U.S.C. · Chapter 1
Improvements by lessee on lessor's property
Current through Pub. L. 119-102
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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26 U.S.C. § 109 (Improvements by lessee on lessor's property) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Edward R. Burt v. Isthmus Development Company
218 F.2d 353 (Fifth Circuit, 1955)
A. P. Green Export Company v. United States
284 F.2d 383 (Court of Claims, 1960)
Frank v. International Canadian Corp.
308 F.2d 520 (Ninth Circuit, 1962)
Commissioner of Internal Revenue v. Grace H. Cunningham, Eugene F. Cunningham and Grace H. Cunningham
258 F.2d 231 (Ninth Circuit, 1958)
Otis Elevator Company, a Maine Corporation v. The United States
301 F.2d 320 (Court of Claims, 1962)
Babson Bros. Export Co. v. Commissioner
1963 T.C. Memo. 144 (U.S. Tax Court, 1963)
Electrical Export Corporation v. United States
290 F.2d 923 (Court of Claims, 1961)
Dzina v. United States
345 F. Supp. 2d 818 (N.D. Ohio, 2004)
Electrical Export Corp. v. United States
154 Ct. Cl. 323 (Court of Claims, 1961)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 33.)