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US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 109: Improvements by lessee on lessor’s property

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 1—NORMAL TAXES AND SURTAXES

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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