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31 CFR 802.235

§ 802.235 Real estate.

United States · 31 CFR — Money and Finance: Treasury · Status: effective

Property & Real Estate
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Citation
31 CFR 802.235, § 802.235 Real estate, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/144107
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.