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Code · CFR · Title 31 — Money and Finance: Treasury · Part 515 · § 515.327

§ 515.327. Blocked estate of a decedent.

55 words·~1 min read·/us/cfr/t31/s§ 515.327·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.
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