Residential real estate.
CFR · 2024-01-01 · US · Title 12
The terms (a) Homes (including a dwelling unit in a multi-family residential property such as a condominium or a cooperative); (b) Combinations of homes and business property ( (c) Other real estate used for primarily residential purposes other than a home (but which may include homes); (d) Combinations of such real estate and business property involving only minor business use ( (e) Farm residences and combinations of farm residences and commercial farm real estate; (f) Property to be improved by the construction of such structures; or (g) Leasehold interests in the above real estate.
official document · source cfr-2024 · id 12:§ 141.23