U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 07, 2025

§ 546.308 - Interest.

Except as otherwise provided in this part, the term interest, when used with respect to property (e.g., “an interest in property”), means an interest of any nature whatsoever, direct or indirect.

[74 FR 25432, May 28, 2009. Redesignated at 89 FR 15748, Mar. 5, 2024]