Regulations last checked for updates: May 01, 2025

Title 31 - Money and Finance: Treasury last revised: Apr 15, 2025
§ 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.

authority: 50 U.S.C. 4565; E.O. 11858, as amended, 73 FR 4677
source: 85 FR 3166, Jan. 17, 2020, unless otherwise noted.
cite as: 31 CFR 802.235