TourAxiom/US Federal/Statutes/Title 26/§ 1001/(e)/(2)Term interest in property definedOfficial sourceciteFor purposes of paragraph (1), the term “term interest in property” means—(A)#a life interest in property,(B)#an interest in property for a term of years, or(C)#cite · 26 U.S.C. § 1001(e)(2)(C)an income interest in a trust.← In generalException →