26 U.S.C. § 109Chapter 1
§109. Improvements by lessee on lessor's property
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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§109. Improvements by lessee on lessor's property
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.
Last amended: December 31, 2024
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