{"identifier":"/us/usc/t26/s107","title":26,"num":"\u00a7\u202f107.","heading":"Rental value of parsonages","text":"\u00a7\u202f107.\nRental value of parsonages\nIn the case of a minister of the gospel, gross income does not include\u2014\n(1) the rental value of a home furnished to him as part of his compensation; or\n(2) 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.","url":"https://projectusc.org/usc/t26/s107.html","content":[{"t":"sec","id":"/us/usc/t26/s107","children":[{"t":"num","text":"\u00a7\u202f107."},{"t":"heading","text":"Rental value of parsonages","tail":"\n"},{"t":"chapeau","text":"In the case of a minister of the gospel, gross income does not include\u2014"},{"t":"para","id":"/us/usc/t26/s107/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" the rental value of a home furnished to him as part of his compensation; or","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s107/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" 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.","tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}