term interest in property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1001 — in this section
For purposes of paragraph (1), the term “term interest in property” means—
(A) a life interest in property,
(B) an interest in property for a term of years, or
(C) an income interest in a trust.
26 U.S.C. § 167 — under this section
The term “term interest in property” has the meaning given such term by section 1001(e)(2).