interests in real property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 856 — for purposes of this part
The term “interests 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, but does not include mineral, oil, or gas royalty interests.