---
kind: "section"
citation: "31 C.F.R. § 802.235"
title: "31"
number: "802.235"
heading: "Real estate."
url: "https://uscodex.org/cfr/31/802.235"
---

# §802.235. Real estate.


The term real estate means any land, including subsurface and submerged, or structure attached to land, including any building or any part thereof, that is located in the United States.


## Notes

### Authority

Authority: 50 U.S.C. 4565; E.O. 11858, as amended, 73 FR 4677.

### Source

Source: 85 FR 3166, Jan. 17, 2020, unless otherwise noted.