26 U.S.C. § 107
Title 26
Chapter 1
Current through PL 116-220
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Last updated: March 30, 2026
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- § 1398
- § 1399
- § 1400C
- § 1400J
§ 107. Rental value of parsonages
In the case of a minister of the gospel, gross income does not include—
- (1) the rental value of a home furnished to him as part of his compensation; or
- (2) the rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home 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.
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