View all text of Subchapter II [§ 2321 - § 2326]
§ 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.)