Title 26 — Internal Revenue CodeRelease 119-73
§109 Improvements by lessee on lessor’s property
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME › § 109
Full Legal Text
Title 26, §109
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 109
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73