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26 U.S.C. 109: Improvements by lessee on lessor’s propertyText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
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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.

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