31 C.F.R. § 546.308

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.

[74 FR 25432, May 28, 2009. Redesignated at 89 FR 15748, Mar. 5, 2024]