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Keywords: minister
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Journal Articles
An Exegesis of the IRC §107 Housing Exclusion
Available to Purchase
The ATA Journal of Legal Tax Research (2014) 12 (2): 16–33.
Published: 01 September 2014
... nullified this ruling, and through codification of IRC §213(b)(11), gross income does not include the following item: the rental value of a dwelling house and appurtenances thereof furnished to a minister of the gospel as part of his compensation. Thus, the preferential tax treatment...
