# 26 U.S.C. § 1019: Property on which lessee has made improvements

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s1019>. Cite pinpoints as 26 U.S.C. § 1019(a)(1).

Neither the basis nor the adjusted basis of any portion of real property shall, in the case of the lessor of such property, be increased or diminished on account of income derived by the lessor in respect of such property and excludable from gross income under section 109 (relating to improvements by lessee on lessor’s property).

## Regulations

- [Treas. Reg. § 1.1019-1](/26/reg/1.1019-1.md): Property on which lessee has made improvements. (interprets § 1019)

## Connections

Cites: § 109 Improvements by lessee on lessor’s property

Cited by: none

Derived from: 1939 § 113(c), (d)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 301
- 2014-12-19: [Pub. L. 113-295](/26/act/113-295.md), 128 Stat. 4049