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.
31 C.F.R. § 544.305
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.
31 C.F.R. § 544.305