Internal Revenue Code · 26 U.S.C.
§ 107. Rental value of parsonages
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 107
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- May 20, 2002 by Pub. L. 107–181
- Length
- 2 subsections · 102 words · about 1 min to read
- Cross-references
- cites 0; cited by 3 Code sections and 3 other regulations
- Regulations
- 1 issued under this section
(Aug. 16, 1954, ch. 736, 68A Stat. 32; Pub. L. 107–181, § 2(a), May 20, 2002, 116 Stat. 583.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 107
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 3 Code sections
- § 219(d)(1) Retirement savings
- § 265(a)(6)(B) Expenses and interest relating to tax-exempt income
- § 1402(a)(8) Definitions
Cited in 3 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 107–181
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
Nearby sections
- § 103A Repealed
- § 104 Compensation for injuries or sickness
- § 105 Amounts received under accident and health plans
- § 106 Contributions by employer to accident and health plans
- § 107 Rental value of parsonages
- § 108 Income from discharge of indebtedness
- § 109 Improvements by lessee on lessor’s property
- § 110 Qualified lessee construction allowances for short-term leases
- § 111 Recovery of tax benefit items
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2002—Par. (2). Pub. L. 107–181 inserted “and to the extent such allowance does not exceed the fair rental value of the home, including furnishings and appurtenances such as a garage, plus the cost of utilities” before period at end.
Statutory Notes and Related Subsidiaries
Effective Date of 2002 Amendment
Pub. L. 107–181, § 2(b), May 20, 2002, 116 Stat. 583, provided that:
“(1) In general.— The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2001.“(2) Returns positions.— The amendment made by this section also shall apply to any taxable year beginning before January 1, 2002, for which the taxpayer—“(A) on a return filed before April 17, 2002, limited the exclusion under section 107 of the Internal Revenue Code of 1986 as provided in such amendment, or“(B) filed a return after April 16, 2002.“(3) Other years before 2002.— Except as provided in paragraph (2), notwithstanding any prior regulation, revenue ruling, or other guidance issued by the Internal Revenue Service, no person shall be subject to the limitations added to section 107 of such Code by this Act for any taxable year beginning before January 1, 2002.”