Gravesite.

Gravesite. A gravesite is any type of interment right that has been sold by a cemetery, including, but not limited to, a burial lot, mausoleum, lawn crypt, niche, or scattering ground. For purposes of 1.642 (i)1, the term gravesites includes only those gravesites with respect to which the care fund or cemetery has an obligation for care and maintenance within the meaning of 1.642 (i)1(c)(1).
A gravesite is any type of interment right that has been sold by a cemetery, including, but not limited to, a burial lot, mausoleum, lawn crypt, niche, or scattering ground. For purposes of 1.642(i)1, the termgravesitesincludes only those gravesites with respect to which the care fund or cemetery has an obligation for care and maintenance within the meaning of 1.642(i)1(c)(1).

Source

26 CFR § 1.642(i)-2


Scoping language

None
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