[Code of Federal Regulations]
[Title 31, Volume 2]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR500.327]

[Page 524]
 
                  TITLE 31--MONEY AND FINANCE: TREASURY
 
 CHAPTER V--OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY
 
PART 500--FOREIGN ASSETS CONTROL REGULATIONS--Table of Contents
 
                     Subpart C--General Definitions
 
Sec. 500.327  Blocked estate of a decedent.

    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.