Code of Federal Regulations · Section

§ 515.327 — Blocked Estate Of A Decedent

31 C.F.R. § 515.327

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The term blocked estate of a decedent shall mean any decedent's estate in which a designated national has an interest. A person shall be deemed to have an interest in a decedent's estate if he:

(a) Was the decedent;

(b) Is a personal representative; or

(c) Is a creditor, heir, legatee, devisee, distributee, or beneficiary.

31 C.F.R. § 515.326 31 C.F.R. § 515.329

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