{"data":{"id":"us/26-u.s.c.-109","jurisdiction":"us","citation":"26 U.S.C. § 109","heading":"Improvements by lessee on lessor’s property","body":"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.","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":"31f9325e58785dd7c18cd81b6385c463475a7e20db73b85f35f4346f8aad6b62","source_id":"us","stale":false,"prev":"us/26-u.s.c.-108","next":"us/26-u.s.c.-110"},"notice":"GroundRules: Original legal text. Not legal advice."}