§ 1019. Property on which lessee has made improvements
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/usc/title-26/section-1019A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Neither the basis nor the adjusted basis of any portion of real property shall, in the case of the lessor of such property, be increased or diminished on account of income derived by the lessor in respect of such property and excludable from gross income under section 109 (relating to improvements by lessee on lessor’s property).
(Aug. 16, 1954, ch. 736, 68A Stat. 301; Pub. L. 113–295, div. A, title II, § 221(a)(76), Dec. 19, 2014, 128 Stat. 4049.)
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- Aug. 16, 1954, ch. 736
- 68A Stat. 301
- 128 Stat. 4049
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§ 1019
Property on which lessee has made improvements
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 301
Stat.128 Stat. 4049
Cites 5Cited by 0 across 0 sources