31 CFR 515.327
§ 515.327 Blocked estate of a decedent.
United States · 31 CFR — Money and Finance: Treasury · Status: effective
Cite this
- Citation
- 31 CFR 515.327, § 515.327 Blocked estate of a decedent, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/140971
- Permanent ID
ys:prov:140971@1- SHA-256
a463f91a75a13192a662a1fdcb710c0ce61041255fdab0dd75faa8d95ea2c3aa
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Full text
The term blocked estate of a decedent shall mean any decedent's estate in which a designated national has an interest. A person shall be deemed to have an interest in a decedent's estate if he:
(a) Was the decedent;
(b) Is a personal representative; or
(c) Is a creditor, heir, legatee, devisee, distributee, or beneficiary.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.