Regulations last checked for updates: May 21, 2024

Title 31 - Money and Finance: Treasury last revised: May 17, 2024
§ 553.307 - 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.

authority: 3 U.S.C. 301; 31 U.S.C. 321(b); 50 U.S.C. 1601-1651,1701; 22 U.S.C. 287c; Pub. L. 101-410, 104 Stat. 890, as amended (28 U.S.C. 2461 note); E.O. 13667, 79 FR 28387, 3 CFR, 2014 Comp., p. 243
source: 87 FR 58974, Sept. 29, 2022, unless otherwise noted.
cite as: 31 CFR 553.307