§ 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 33.)

Section Referred to in Other Sections

     This section is referred to in section 1019 of this title.