Regulations last checked for updates: Jan 18, 2025

Title 31 - Money and Finance: Treasury last revised: Jan 16, 2025
§ 553.307 - Interest.

Except as otherwise provided in this part, the term interest, when used with respect to property (e.g., “an interest in property”), means an interest of any nature whatsoever, direct or indirect.

source: 87 FR 58974, Sept. 29, 2022, unless otherwise noted.
cite as: 31 CFR 553.307