Regulations last checked for updates: Oct 18, 2024

Title 31 - Money and Finance: Treasury last revised: Oct 08, 2024
All TitlesTitle 31Chapter VIIIPart 802Subpart B - Subpart B—Definitions
View all text of Subpart B [§ 802.201 - § 802.244]
§ 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.

authority: 50 U.S.C. 4565; E.O. 11858, as amended, 73 FR 4677
source: 85 FR 3166, Jan. 17, 2020, unless otherwise noted.
cite as: 31 CFR 802.235
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