Internal Revenue Code · 26 U.S.C.
§ 109. Improvements by lessee on lessor’s property
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. § 109
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 47 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 4 other regulations
- Regulations
- 1 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 109
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Cited in 4 regulations not issued under it
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
- § 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
- § 112 Certain combat zone compensation of members of the Armed Forces
- § 113 Repealed