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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.

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§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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