Term interest in property defined

For purposes of paragraph (1), the term “term interest in property” means—

(A)#

a life interest in property,

an interest in property for a term of years, or

an income interest in a trust.

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For purposes of paragraph (1), the term “term interest in property” means—

a life interest in property,

an interest in property for a term of years, or

an income interest in a trust.