United States. Congress, Public Laws of the 110th United States Congress…
“ DEFINITION OF COVERED PERMANENT IMPROVEMENT- In this paragraph, the term `covered permanent improvement' means a permanent improvement (including an interest in such an improvement) that is-- ` (i) included in the estate of a decedent; and ` (ii) attached to a parcel of trust or restricted land that is also, in whole or in part, included in the estate of that decedent. ”
United States. Congress, Public Laws of the 110th United States Congress…
“ Liability- The United States shall not be held liable to any party (including the Tribe or any agent or instrumentality of the Tribe) for any term of, or any loss resulting from the term of any transfer, lease, encumbrance, or conveyance of land made pursuant to this Act unless the United States or an agent or instrumentality of the United States is a party to the transaction or the United States would be liable pursuant to any other provision of law. ”
United States. Congress, Public Laws of the 110th United States Congress…
“ PERMANENT IMPROVEMENTS- Except as otherwise expressly provided in the will, a devise of a trust or restricted interest in a parcel of land shall be presumed to include the interest of the testator in any permanent improvements attached to the parcel of land. ”
