Federal property
(C)The term “Federal property” includes, whether or not subject to taxation by a State or a political subdivision of a State— (i)any non-Federal easement, lease, license, permit, or other such interest in Federal property as otherwise described in this paragraph, but not including any non-Federal fee-simple interest; (ii)any improvement on Federal property as otherwise described in this paragraph; and (iii)real property that, immediately before its sale or transfer to a non-Federal party, was owned by the United States and otherwise qualified as Federal property described in this paragraph, but only for one year beyond the end of the fiscal year of such sale or transfer.