26 U.S.C. § 109
Current through P.L. 118-44 (published on www.congress.gov on 03/18/2024), except for [P. L. 118-42]
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.
26 U.S.C. § 109