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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 31 - Money and Finance: Treasury |
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Subtitle B - Regulations Relating to Money and Finance |
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Chapter VIII - Office of Investment Security, Department of the Treasury |
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Part 802 - Regulations Pertaining to Certain Transactions by Foreign Persons Involving Real Estate in the United States |
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Subpart B - Definitions |
§ 802.235 - Real estate.
Latest version.
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§ 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.