
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC107]

 
                     TITLE 26--INTERNAL REVENUE 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
 
Sec. 107. Rental value of parsonages

    In the case of a minister of the gospel, gross income does not 
include--
        (1) the rental value of a home furnished to him as part of his 
    compensation; or
        (2) the rental allowance paid to him as part of his 
    compensation, to the extent used by him to rent or provide a home.

(Aug. 16, 1954, ch. 736, 68A Stat. 32.)

                  Section Referred to in Other Sections

    This section is referred to in sections 265, 1402 of this title; 
title 42 section 411.
