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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 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.
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Chicago:
"U.S. Congress, Office of the Law Revision Counsel", "§ 109. Improvements by Lessee on Lessor’s Property," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed July 12, 2025, http://www.originalsources.com/Document.aspx?DocID=UX31AH7K917LP4L.
MLA:
"U.S. Congress, Office of the Law Revision Counsel". "§ 109. Improvements by Lessee on Lessor’s Property." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 12 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=UX31AH7K917LP4L.
Harvard:
"U.S. Congress, Office of the Law Revision Counsel", '§ 109. Improvements by Lessee on Lessor’s Property' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 12 July 2025, from http://www.originalsources.com/Document.aspx?DocID=UX31AH7K917LP4L.
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