California Revenue and Taxation Code

§ 24309

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 24309Div. 2 · Part 11 · Ch. 6 · Art. 2

Statute text

View on leginfo.ca.gov

Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value of such property attributable to buildings erected or other improvements made by the lessee.

Legislative history

Added by Stats. 1955, Ch. 938.