§660
9 cases·1 followed·8 cited—11% support
Statute Text — 26 U.S.C. §660
Statute text not available for this section.
9 Citing Cases
660 (West 2007) defines a fixture as follows: A thing is deemed to be affixed to land when it is attached to it by roots, as in the case oftrees, vines, or shrubs; or imbedded in it, as in the case ofwalls; or permanentlyresting upon it, as in the case of buildings; or permanently attachedto what is thus permanent, as by means ofcement, plaste
660 (West 1982).6 Generally, a tenant of real property has no right to remove fixtures from 6 Sec. 660 of the California Civil Code provides, in relevant part: A thing is deemed to be affixed to land when it is attached to it by roots, as in the case of trees, vines, or shrubs; or imbedded in it, as in the case of walls; or permanently resting
660 (West 1982). Generally, a tenant of real property has no right to remove fixtures from the leased premises, regardless of whether the tenant placed the fixtures there at his own expense. See Cal. Civ. Code sec. 1013 (West 1982). However, where fixtures are placed on leased premises for the purposes of trade (i.e., trade fixtures), a tenant