§ 24309
39 words·~1 min read·
/ca/revenue-and-taxation-code/24309A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.