interest in real property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 897 — for purposes of this section
The term “interest in real property” includes fee ownership and co-ownership of land or improvements thereon, leaseholds of land or improvements thereon, options to acquire land or improvements thereon, and options to acquire leaseholds of land or improvements thereon.