26 USC 109: Improvements by lessee on lessor's property
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC 109: Improvements by lessee on lessor's property Text contains those laws in effect on January 15, 2013
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
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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 .)