yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 107

Rental value of parsonages

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 107, Rental value of parsonages, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462183
Permanent ID
ys:prov:462183@1
SHA-256
6ed1c453380e9d36c6888b06af9a9a7d1f8b20d4293ea58ac47b125ab5f60b4b

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

In the case of a minister of the gospel, gross income does not include—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 107-181(H.R. 4156)2002-05-20
    Clergy Housing Allowance Clarification Act of 2002
    House: 408–0Senate: no recorded tally