Versions of 26 CFR 1.109-1 - Exclusion from gross income of lessor of real property of value of improvements erected by lessee on LawServer 2024 26 CFR 1.109-1 – Exclusion from gross income of lessor of real property of value of improvements erected by lessee 2023 26 CFR 1.109-1 – Exclusion from gross income of lessor of real property of value of improvements erected by lessee 2022 26 CFR 1.109-1 – Exclusion from gross income of lessor of real property of value of improvements erected by lessee 2021 26 CFR 1.109-1 – Exclusion from gross income of lessor of real property of value of improvements erected by lessee 2015 26 CFR 1.109-1 – Exclusion from gross income of lessor of real property of value of improvements erected by lessee 2014 26 CFR 1.109-1 – Exclusion from gross income of lessor of real property of value of improvements erected by lessee 2010 26 CFR 1.109-1 – Exclusion from gross income of lessor of real property of value of improvements erected by lessee 2009 26 CFR 1.109-1 – Exclusion from gross income of lessor of real property of value of improvements erected by lessee
