31 C.F.R. § 802.235

Current through September 30, 2024
Section 802.235 - Real estate

The term real estate means any land, including subsurface and submerged, or structure attached to land, including any building or any part thereof, that is located in the United States.

31 C.F.R. §802.235

85 FR 3166, 2/13/2020