Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1019
Property on which lessee has made improvements
Official textgovinfo.govlast amended
Neither the basis nor the adjusted basis of any portion of real property shall, in the case of the lessor of such property, be increased or diminished on account of income derived by the lessor in respect of such property and excludable from gross income under section 109 (relating to improvements by lessee on lessor's property).
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Nearby sections (25 sections)
- 999 · Reports by taxpayers; determinations
- 1000 · [§1000. Reserved]
- 1001 · Determination of amount of and recognition of gain or loss
- 1002 · [§1002. Repealed. Pub. L. 94–455, title XIX, §1901(b)(28)(B)(i),…
- 1011 · Adjusted basis for determining gain or loss
- 1012 · Basis of property—cost
- 1013 · Basis of property included in inventory
- 1014 · Basis of property acquired from a decedent
- 1015 · Basis of property acquired by gifts and transfers in trust
- 1016 · Adjustments to basis
- 1017 · Discharge of indebtedness
- 1018 · [§1018. Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94…
- 1019 · Property on which lessee has made improvements
- 1020 · [§1020. Repealed. Pub. L. 94–455, title XIX, §1901(a)(125), Oct.…
- 1021 · Sale of annuities
- 1022 · [§1022. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17,…
- 1023 · Cross references
- 1024 · [§1024. Renumbered §1023]
- 1031 · Exchange of real property held for productive use or investment
- 1032 · Exchange of stock for property
- 1033 · Involuntary conversions
- 1034 · [§1034. Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5,…
- 1035 · Certain exchanges of insurance policies
- 1036 · Stock for stock of same corporation
- 1037 · Certain exchanges of United States obligations