### Question
How is the term United States real property interest defined?


### Answer
The term **United States real property interest** is defined in *26 U.S.C. § 6039C* as the following:

> given to such term by section 897(c).

#### Citation:
  - *26 U.S.C. § 6039C*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart A-Information Concerning Persons Subject to Special Provisions**

