### Question
How does INFORMATION RETURNS define United States real property interest?


### Answer
Under *26 U.S.C. § 6039C*, **United States real property interest** is defined as:

> 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**

