U.S Code last checked for updates: Apr 27, 2025
§ 2326.
Deductions from sales price
(a)
Improvements
(b)
Improvements by occupant of single family or duplex house
(c)
Determination of value of improvements
(d)
Additional deduction to persons purchasing property without benefit of indemnity provisions
(Aug. 4, 1955, ch. 543, ch. 3, § 36, 69 Stat. 474; July 25, 1956, ch. 731, § 1, 70 Stat. 653; Pub. L. 87–719, § 6, Sept. 28, 1962, 76 Stat. 664.)
cite as: 42 USC 2326