property
Defined in 26 places across 8 titles — 25 distinct definitions of the United States Code.
The term “property” includes an interest in property.
Same definition in 3 sections
- 2001–present26 U.S.C. § 1022Internal Revenue Code · Treatment of property acquired from a decedent dying after December 31, 2009 · for purposes of this subtitle
- 1994–present26 U.S.C. § 2056Internal Revenue Code · Bequests, etc., to surviving spouse · under this section
- 1994–present26 U.S.C. § 2056AInternal Revenue Code · Qualified domestic trust · for purposes of this section
“Property” means any property, right, or interest.
Same definition in 2 sections
- 1994–present22 U.S.C. § 1631Foreign Relations and Intercourse · Definitions · as used in this subchapter
- 1994–present22 U.S.C. § 1641Foreign Relations and Intercourse · Definitions · as used in this subchapter
Any proceeds (including advances) received by the Director of the Office of Thrift Supervision in connection with this subsection, and any proceeds from the sale or other disposition of real or other property acquired by the Director of the Office of Thrift Supervision under this subsection, shall be considered as receipts of the Director of the Office of Thrift Supervision, and obligations and expenditures of the Director of the Office of Thrift Supervision and such agencies in connection with this subsection shall not be considered as administrative expenses. As used in this subsection, the term “property” shall include interests in property.
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- 1994–present12 U.S.C. § 1438Banks and Banking · Administrative expenses · in this section
For purposes of this part, the term “property” means money, securities, and any other property; except that such term does not include stock in the corporation making the distribution (or rights to acquire such stock).
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- 1994–present26 U.S.C. § 317Internal Revenue Code · Other definitions · for purposes of this part
For purposes of this section, the term “property” includes all real property (including leaseholds) and all personal property, including computers, furniture, fixtures, equipment, books, accounts, records, reports, files, memoranda, paper, reports of examination, work papers, and correspondence related to such reports, and any other information or materials.
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- 2026–present12 U.S.C. § 5433Banks and Banking · Property transferred · for purposes of this section
For purposes of this section, the term “property” includes any beneficial interest in property, including a general power of appointment (as defined in section 2041).
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- 1994–present26 U.S.C. § 2013Internal Revenue Code · Credit for tax on prior transfers · for purposes of this section
For the purpose of computing the depletion allowance in the case of mines, wells, and other natural deposits, the term “property” means each separate interest owned by the taxpayer in each mineral deposit in each separate tract or parcel of land.
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- 1994–present26 U.S.C. § 614Internal Revenue Code · Definition of property · in this section
For the purposes of this section, (1) the term “property” includes gold, silver, currency, credits, deposits, securities, choses in action, and any other form of property, the proceeds thereof, and any right, title, or interest therein; (2) the term “foreign state” includes any foreign government or any department, district, province, county, possession, or other similar governmental organization or subdivision of a foreign government, and any agency or instrumentality of any such foreign government or of any such organization or subdivision; (3) the term “central bank” includes any foreign bank or banker authorized to perform any one or more of the functions of a central bank; (4) the term “person” includes any individual, or any corporation, partnership, association, or other similar organization; and (5) the term “insured bank” shall have the meaning given to it in section 12B of this Act.
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- 1994–present12 U.S.C. § 632Banks and Banking · Jurisdiction of United States courts; disposition by banks of foreign owned property · for the purposes of this section
In applying this subsection, the term “property” includes services and the right to use property, but such term does not include money.
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- 1994–present26 U.S.C. § 1273Internal Revenue Code · Determination of amount of original issue discount · for purposes of this subpart
“Property” includes any present or future interest, whether legal or equitable, in real, personal (including choses in action), or mixed property, tangible or intangible, vested or contingent, wherever located and however held (including community property and property held in trust (including spendthrift and pension trusts)), but excludes—
(A) property held in trust by the United States for the benefit of an Indian tribe or individual Indian; and
(B) Indian lands subject to restrictions against alienation imposed by the United States.
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- 1995–present28 U.S.C. § 3002Judiciary and Judicial Procedure · Definitions · as used in this chapter
"Property" means real property and such items of tangible personalty as can be identified and evaluated.
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- 2015–present50 U.S.C. § 4131War and National Defense · Definitions · as used in this subchapter
Property.—The term “property” means all personal property, including vessels, vehicles, and aircraft.
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- 2002–202640 U.S.C. § 1306Public Buildings, Property, and Works · Disposition of abandoned or forfeited personal property · in this section
Property.—The term “property” means any interest in property except—
(A) (i) the public domain;
(ii) land reserved or dedicated for national forest or national park purposes;
(iii) minerals in land or portions of land withdrawn or reserved from the public domain which the Secretary of the Interior determines are suitable for disposition under the public land mining and mineral leasing laws; and
(iv) land withdrawn or reserved from the public domain except land or portions of land so withdrawn or reserved which the Secretary, with the concurrence of the Administrator, determines are not suitable for return to the public domain for disposition under the general public land laws because the lands are substantially changed in character by improvements or otherwise;
(B) naval vessels that are battleships, cruisers, aircraft carriers, destroyers, or submarines; and
(C) records of the Government.
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- 2002–202640 U.S.C. § 102Public Buildings, Property, and Works · Definitions · in this section
The term “property” has the meaning given such term by section 614.
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- 1994–present26 U.S.C. § 468Internal Revenue Code · Special rules for mining and solid waste reclamation and closing costs · for purposes of this section
the term “property” includes all real and personal property.
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- 2004–present18 U.S.C. § 2332ACrimes and Criminal Procedure · Use of weapons of mass destruction · for purposes of this section
The term “property” includes any property, whether real, personal, mixed, or otherwise, including without limitation on the generality of the foregoing choses in action and mortgages, and includes any interest in any of the foregoing.
Source
- 1994–present12 U.S.C. § 1451Banks and Banking · Definitions · as used in this chapter
the term “property” includes only stocks and securities (including stocks and securities dealt with on a “when issued” basis), and commodity futures, which are capital assets in the hands of the taxpayer, but does not include any position to which section 1092(b) applies;
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- 1994–present26 U.S.C. § 1233Internal Revenue Code · Gains and losses from short sales · for purposes of this subtitle
the term “property” means—
(A) any property, right, or interest, including any leasehold interest,
(B) any debt owed by Vietnam or by any enterprise which has been nationalized, expropriated, or otherwise taken by Vietnam, and
(C) any debt which is a charge on property which has been nationalized, expropriated, or otherwise taken by Vietnam;
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- 1994–present22 U.S.C. § 1645AForeign Relations and Intercourse · Definitions · as used in this subchapter
The term “property” means all personal property, including vessels, vehicles, and aircraft.
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- 2026–present40 U.S.C. § 1306Public Buildings, Property, and Works · Disposition of abandoned or forfeited personal property · in this section
The term “property” means any interest in property except—
(A)
(i) the public domain;
(ii) land reserved or dedicated for national forest or national park purposes;
(iii) minerals in land or portions of land withdrawn or reserved from the public domain which the Secretary of the Interior determines are suitable for disposition under the public land mining and mineral leasing laws; and
(iv) land withdrawn or reserved from the public domain except land or portions of land so withdrawn or reserved which the Secretary, with the concurrence of the Administrator, determines are not suitable for return to the public domain for disposition under the general public land laws because the lands are substantially changed in character by improvements or otherwise;
(B) naval vessels that are battleships, cruisers, aircraft carriers, destroyers, or submarines; and
(C) records of the Government.
Source
- 2026–present40 U.S.C. § 102Public Buildings, Property, and Works · Definitions · in this section
The term “property” means any property (including patents, copyrights, trademarks, and any other form of intellectual property), whether real, personal, or mixed, and any present, future, or contingent right, security, or other interest therein, including any leasehold interest.
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- 1996–present22 U.S.C. § 6023Foreign Relations and Intercourse · Definitions · as used in this chapter
The term “property” means any property, right, or interest, including any leasehold interest, and debts owed by enterprises which have been nationalized, expropriated, or taken by the German Democratic Republic for which no restoration or no adequate compensation has been made to the former owners of such property.
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- 1994–present22 U.S.C. § 1644AForeign Relations and Intercourse · Definitions · as used in this subchapter
The term “property” means any property, right, or interest, including any leasehold interest, and debts owed by the Government of Cuba or the Chinese Communist regime or by enterprises which have been nationalized, expropriated, intervened, or taken by the Government of Cuba or the Chinese Communist regime and debts which are a charge on property which has been nationalized, expropriated, intervened, or taken by the Government of Cuba or the Chinese Communist regime.
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- 1994–present22 U.S.C. § 1643AForeign Relations and Intercourse · Definitions · for the purposes of this subchapter
The term “property” means real or personal property that is insured under a standard insurance policy for loss or damage to structure or contents.
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- 2012–present42 U.S.C. § 4057The Public Health and Welfare · Alternative loss allocation system for indeterminate claims · in this section
The term “property” means stocks and securities (including stocks and securities dealt with on a “when issued” basis), commodities, and commodity futures.
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- 1994–present26 U.S.C. § 1234Internal Revenue Code · Options to buy or sell · in this section