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The Internal Revenue Code includes which of the following assets in the definition of Sec. 751 properties?
Subarachnoid Space
The interval between the arachnoid membrane and pia mater surrounding the brain and spinal cord, filled with cerebrospinal fluid.
Filum Terminale
The filum terminale is a thin, fibrous tissue extension from the lower end of the spinal cord, anchoring the spinal cord to the coccyx and stabilizing it within the spinal column.
Coccyx
The coccyx, commonly known as the tailbone, is the small bone at the base of the vertebral column that is composed of fused vertebrae.
Pia Mater
The delicate inner layer of the meninges that closely covers the brain and spinal cord, protecting the central nervous system.
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