Regulations last checked for updates: Feb 11, 2026

Title 31 - Money and Finance: Treasury last revised: Jan 02, 2026
§ 547.305 - Interest.

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.

source: 74 FR 25441, May 28, 2009, unless otherwise noted.
cite as: 31 CFR 547.305