covered permanent improvement
Defined in 1 dictionary — U.S. Code
United States Code
25 U.S.C. § 2206 — in this section
In this paragraph, the term “covered permanent improvement” means a permanent improvement (including an interest in such an improvement) that is—
(i) included in the estate of a decedent; and
(ii) attached to a parcel of trust or restricted land that is also, in whole or in part, included in the estate of that decedent.