25 CFR §1000.1910

1. (a)Trust resources include property and interests in property:
   1. (1)That are held in trust by the United States for the benefit of a Tribe or individual Indians; or
   2. (2)That are subject to restrictions upon alienation.
2. (b)Trust assets include:
   1. (1)Other assets, trust revenue, royalties, or rental, including natural resources, land, water, minerals, funds, property, or claims, and any intangible right or interest in any of the foregoing;
   2. (2)Any other property, asset, or interest therein, or treaty right for which the United States is charged with a trust responsibility. For example, water rights and off-reservation treaty rights.
3. (c)This definition defines trust resources and trust assets for purposes of the trust evaluation process only.