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  • taxmap/pubs/p515-010.htm#en_us_publink1000225094U.S. real property interest.A U.S. real property interest is an interest, other than as a creditor, in real property (including an interest in a mine, well, or other natural deposit) located in the United States or the U.S. Virgin Islands, as well as certain personal property that is associated with the use of real property (such as farming machinery
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