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26 U.S.C. 109 - Improvements by lessee on lessor's property

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Publication TitleMouse over help for Publication Title says The title of the publication. Sections within the United States Code can be searched using the title field operator. Search field operator example is title:"coral reef conservation program".United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
CategoryMouse over help for Category says The category to which the collection belongs. Search field operator example is category:"bills and statutes". Bills and Statutes
CollectionMouse over help for Collection says The collection to which the document belongs. Typically the same as the publication or series. Search field operator example is collection:uscode.United States Code
SuDoc Class NumberMouse over help for SuDoc Class Number says The SuDoc class number from the U.S. Superintendent of Documents which classifies Government publications by publishing agency. Search field operator example is sudocclass:"Y 1.2/5".Y 1.2/5:
Contained WithinMouse over help for Contained Within says The document hierarchicy for a U.S. Code document. Search field operator example is title:"Flag and Seal Seat of Government and the States".Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
PART III - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
Sec. 109 - Improvements by lessee on lessor's property
ContainsMouse over help for Contains says The U.S. Code sections contained within the document. section 109
DateMouse over help for Date says The edition of the U.S. Code. 2011
Laws in Effect as of DateMouse over help for Laws in Effect as of Date says The date by which laws were included in this edition of the U.S. Code. This edition of the U.S. Code does not include laws that went into effect after this date.January 3, 2012
Positive LawMouse over help for Positive Law says Certain titles of the Code have been enacted into positive law, and pursuant to Section 204 of Title 1 of the United States Code, the text of those titles is legal evidence of the law contained in those titles. The other titles of the Code are prima facie evidence of the laws contained in those titles.No
DispositionMouse over help for Disposition says The disposition of the United States Code section. Possible values are repealed, omitted, transferred, abrogated, eliminated, not used, reserved, or standard. Search field operator example is uscdisposition:repealed. standard
Source CreditMouse over help for Source Credit says The source credit listed in parenthesis in a United States Code document. Search field operator example is uscsourcecredit:"40 Stat. 755". Aug. 16, 1954, ch. 736, 68A Stat. 33.
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Sec. 101 - Certain death benefits
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Sec. 103 - Interest on State and local bonds
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Sec. 103A - Repealed. Pub. L. 99-514, title XIII, §1301(j)(1), Oct. 22, 1986, 100 Stat. 2657
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Sec. 104 - Compensation for injuries or sickness
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Sec. 105 - Amounts received under accident and health plans
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Sec. 106 - Contributions by employer to accident and health plans
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Sec. 107 - Rental value of parsonages
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Sec. 108 - Income from discharge of indebtedness
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Sec. 109 - Improvements by lessee on lessor's property
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Sec. 110 - Qualified lessee construction allowances for short-term leases
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Sec. 111 - Recovery of tax benefit items
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Sec. 112 - Certain combat zone compensation of members of the Armed Forces
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Sec. 113 - Repealed. Pub. L. 101-508, title XI, §11801(a)(7), Nov. 5, 1990, 104 Stat. 1388-520
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Sec. 114 - Repealed. Pub. L. 108-357, title I, §101(a), Oct. 22, 2004, 118 Stat. 1423
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Sec. 116 - Repealed. Pub. L. 99-514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250
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Sec. 121 - Exclusion of gain from sale of principal residence
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Sec. 122 - Certain reduced uniformed services retirement pay
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Sec. 123 - Amounts received under insurance contracts for certain living expenses
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Sec. 124 - Repealed. Pub. L. 101-508, title XI, §11801(a)(9), Nov. 5, 1990, 104 Stat. 1388-520
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Sec. 125 - Cafeteria plans
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Sec. 128 - Repealed. Pub. L. 101-508, title XI, §11801(a)(10), Nov. 5, 1990, 104 Stat. 1388-520
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Sec. 130 - Certain personal injury liability assignments
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Sec. 133 - Repealed. Pub. L. 104-188, title I, §1602(a), Aug. 20, 1996, 110 Stat. 1833
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Sec. 134 - Certain military benefits
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Sec. 135 - Income from United States savings bonds used to pay higher education tuition and fees
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Sec. 136 - Energy conservation subsidies provided by public utilities
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