Code of Federal Regulations · Section
§ 535.312 — Interest
31 C.F.R. § 535.312
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Except as otherwise provided in this part, the term interest when used with respect to property shall mean an interest of any nature whatsoever, direct or indirect.
Authorizing Statute
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General authority of the Secretary31 U.S.C. § 321
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Financial transactions18 U.S.C. § 2332d
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Mode of recovery28 U.S.C. § 2461