Complex sentence: It was not necessary to the recognition of gain that the improvements be severable from the land; all that had to be shown was that the taxpayer had acquired valuable assets from his lease in exchange for the use of his property.
Split into simpler sentences: It was not necessary to the recognition of gain that the improvements be severable from the land. All that had to be shown was that the taxpayer had acquired valuable assets from his lease in exchange for the use of his property.