26 U.S. Code § 109 - Improvements by lessee on lessor’s property

prev | next
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.


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


LII has no control over and does not endorse any external Internet site that contains links to or references LII.