Interest in property.

Interest in property. For purposes of this paragraph, each of the following interest is treated as an interest in property, if it is not a lien or security interest:
(i) A lease of property,
(ii) A written executory contract to purchase or lease property,
(iii) An option to purchase or lease property and any interest therein, or
(iv) An option to renew or extend a lease of property.


26 CFR § 301.6323(h)-1

Scoping language

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