26 U.S.C. § 109 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 109. Improvements by lessee on lessor's property

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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.

Cite this article: FindLaw.com - 26 U.S.C. § 109 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 109. Improvements by lessee on lessor's property - last updated January 01, 2018 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-109.html


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