### Question
How does the law define covered permanent improvement?


### Answer
Under *25 U.S.C. § 2206*, **covered permanent improvement** is defined as:

> a permanent improvement (including an interest in such an improvement) that is—


(i) included in the estate of a decedent

#### Citation:
  - *25 U.S.C. § 2206*
  - Heading: **CHAPTER 24-INDIAN LAND CONSOLIDATION**

