{"identifier":"/us/usc/t26/s109","title":26,"num":"\u00a7\u202f109.","heading":"Improvements by lessee on lessor\u2019s property","text":"\u00a7\u202f109.\nImprovements by lessee on lessor\u2019s property\nGross 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.","url":"https://projectusc.org/usc/t26/s109.html","content":[{"t":"sec","id":"/us/usc/t26/s109","children":[{"t":"num","text":"\u00a7\u202f109."},{"t":"heading","text":"Improvements by lessee on lessor\u2019s property"},{"t":"content","text":"\n","children":[{"t":"p","text":"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.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}