
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: 26USC109]

 
                     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. 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 33.)

                  Section Referred to in Other Sections

    This section is referred to in section 1019 of this title.
