Exhibit 454 · Statute
26 U.S.C. 107 (Rental value of parsonages)
In the case of a minister of the gospel, gross income does not include—
Excludes from a minister's gross income the rental value of a furnished home or a rental allowance capped at fair rental value.
- Source
- U.S. Code
- Date
- current
- Quoted from
- opening clause
- Grade
- Primary record
- Document
- https://www.law.cornell.edu/uscode/text/26/107
- Accessed
- 2026-11-09
- Cited by
- Findings citing this exhibit