26 U.S.C. § 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.
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Cited by 12
- 26 CFR § 1.1019-1 — Property on which lessee has made improvements.
- 26 CFR § 1.109-1 — Exclusion from gross income of lessor of real property of value of improvements erected by lessee.
- 26 CFR § 1.1237-1 — Real property subdivided for sale.
- 26 CFR § 1.1366-1 — Shareholder's share of items of an S corporation.
- 26 CFR § 1.414(v)-1 — Catch-up contributions.
- 26 CFR § 1.56(g)-1 — Adjusted current earnings.
- 26 CFR § 1.61-8 — Rents and royalties.
- 26 CFR § 31.3121(b)(19)-1 — Services of certain nonresident aliens.
- 26 CFR § 31.3306(c)(18)-1 — Services of certain nonresident aliens.
- 26 CFR § 31.3401(a)(6)-1A — Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.
- 26 U.S.C. § 1019 — Property on which lessee has made improvements
- 26 U.S.C. § 9816 — Preventing surprise medical bills
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