§ 107. Rental value of parsonages

299 words·~1 min read·/usc/title-26/section-107

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In the case of a minister of the gospel, gross income does not include—

(1)the rental value of a home furnished to him as part of his compensation; or

(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.

(Aug. 16, 1954, ch. 736, 68A Stat. 32; Pub. L. 107–181, § 2(a), May 20, 2002, 116 Stat. 583.)

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Aug. 16, 1954, ch. 736
68A Stat. 32
Pub. L. 107–181, § 2(a)
116 Stat. 583
Pub. L. 107–181
Pub. L. 107–181, § 2(b)

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§ 107

Rental value of parsonages

Stat.×4

U.S.C.×2

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 32

Pub. L.Pub. L. 107–181, § 2(a)

Stat.116 Stat. 583

Pub. L.Pub. L. 107–181

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