{"data":{"id":"us/26-u.s.c.-1019","jurisdiction":"us","citation":"26 U.S.C. § 1019","heading":"Property on which lessee has made improvements","body":"Neither the basis nor the adjusted basis of any portion of real property shall, in the case of the lessor of such property, be increased or diminished on account of income derived by the lessor in respect of such property and excludable from gross income under section 109 (relating to improvements by lessee on lessor’s property).","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"9fe06dbae58a485debbf639a9bb52d5c5a02c5f84748bbdbf2b20049ca13fe2a","source_id":"us","stale":true,"prev":"us/26-u.s.c.-1018","next":"us/26-u.s.c.-1020"},"notice":"GroundRules: Original legal text. Not legal advice."}