Disposition. For purposes of sections 897, 1445, and 6039C, the term disposition means any transfer that would constitute a disposition by the transferor for any purpose of the Internal Revenue Code and regulations thereunder. The severance of crops or timber and the extraction of minerals do not alone constitute the disposition of a U.S. real property interest.


26 CFR § 1.897-1

Scoping language

Is this correct? or