rent or rental value insurance

  • Insurance that reimburses an owner of a building for loss of income as a landlord or, if he occupies the building, for loss of such comparable value.

    Internal Revenue Service 1

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).