United States Government Printing Office printer prt distributor dst United States Congress House of Representatives Office of the Law Revision Counsel author aut Government Organization text government publication eng USCODE Bills and Statutes 2006_uscode_suppl_5 legislative 2012-04-26 Sec. 107 D09002ee1825ef61e-USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec107.htm D09002ee1825ef620-USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec107.pdf http://www.gpo.gov/fdsys/granule/USCODE-2011-title26/USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec107 26USC107 http://www.gpo.gov/fdsys/granule/USCODE-2011-title26/USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec107/content-detail.html http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec107.pdf http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/html/USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec107.htm 26 U.S.C. 107 26 USC 107 26 U.S.C. 107 26 USC 107; INTERNAL REVENUE CODE; Rental value of parsonages 204 LEAF USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec107 Sec. 107 section standard Aug. 16, 1954, ch. 736, 68A Stat. 32; Pub. L. 107-181, §2(a), May 20, 2002, 116 Stat. 583. amendments <b>2002</b>-Par. (2). Pub. L. 107-181 inserted “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” before period at end. effectiveDate amendments Pub. L. 107-181, §2(b), May 20, 2002, 116 Stat. 583, provided that:“(1) <cap-smallcap>In general</cap-smallcap>.-The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2001.“(2) <cap-smallcap>Returns positions</cap-smallcap>.-The amendment made by this section also shall apply to any taxable year beginning before January 1, 2002, for which the taxpayer-“(3) <cap-smallcap>Other years before 2002</cap-smallcap>.-Except as provided in paragraph (2), notwithstanding any prior regulation, revenue ruling, or other guidance issued by the Internal Revenue Service, no person shall be subject to the limitations added to section 107 of such Code by this Act for any taxable year beginning before January 1, 2002.” false false false PART III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME Volume 116 Page 583 116 Stat. 583 Volume 116 Page 583 116 Stat. 583 Public Law 107-181 Public Law 107-181 U.S. Government Printing Office 2011-12-31 monographic 2011 annual deposited born digital 3837 p. Y 1.2/5: http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26 P0b002ee1825e83b9 000645501 26USC DGPO 2012-04-26 2012-04-27 USCODE-2011-title26 machine generated eng fdlp USCODE USCODE-2011-title26 26 true 5 2006 false false 2012-01-03 false true USCODE-title26 Title 26 http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/content-detail.html http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/html/USCODE-2011-title26.htm http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26.pdf U.S.C. Title 26, 2011