§ 109. - Improvements by Lessee on Lessor’s Property
26 U.S.C. § 109
in: § 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.)
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