1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter B
  6. part III
  7. § 107

View all text of Part III [§ 101 - § 140]

§ 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)
(Aug. 16, 1954, ch. 736, 68A Stat. 32; Pub. L. 107–181, § 2(a), May 20, 2002, 116 Stat. 583.)

CITE AS: 26 USC 107