Regulations last checked for updates: Dec 17, 2025

Title 31 - Money and Finance: Treasury last revised: Aug 04, 2025
§ 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