31 C.F.R. § 535.312
Interest.
Except as otherwise provided in this part, the term interest when used with respect to property shall mean an interest of any nature whatsoever, direct or indirect.
[44 FR 75352, Dec. 19, 1979]
Except as otherwise provided in this part, the term interest when used with respect to property shall mean an interest of any nature whatsoever, direct or indirect.
[44 FR 75352, Dec. 19, 1979]