26 U.S.C. § 107
Rental value of parsonages
In the case of a minister of the gospel, gross income does not include—
the rental value of a home furnished to him as part of his compensation; or
the rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home 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.
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Cited by 9
- 26 CFR § 1.107-1 — Rental value of parsonages.
- 26 CFR § 1.1402(a)-11 — Ministers and members of religious orders.
- 26 CFR § 1.48D-5 — Beginning of construction.
- 26 CFR § 1.61-2 — Compensation for services, including fees, commissions, and similar items.
- 26 CFR § 301.9100-6T — Time and manner of making certain elections under the Deficit Reduction Act of 1984.
- 26 CFR § 54.9815-2713A — Accommodations in connection with coverage of preventive health services.
- 26 U.S.C. § 1402 — Definitions
- 26 U.S.C. § 265 — Expenses and interest relating to tax-exempt income
- 26 U.S.C. § 9507 — Hazardous Substance Superfund
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