SECTION .3600 ‑ LIFE ESTATE AND REMAINDER INTEREST

 

 

17 NCAC 06B .3601          GENERAL

17 NCAC 06B .3602          DEFINITIONS

17 NCAC 06B .3603          BASIS OF LIFE ESTATE PROPERTY

17 NCAC 06B .3604          ALLOCATION OF BASIS

17 NCAC 06B .3605          BASIS TO REMAINDERMAN

17 NCAC 06B .3606          BASIS TO REMAINDERMAN'S SUCCESSOR

17 NCAC 06B .3607          DEPRECIATION AND DEPLETION

17 NCAC 06B .3608          CASUALTY LOSS DEDUCTION

17 NCAC 06B .3609          CAPITAL EXPENDITURES

17 NCAC 06B .3610          SALE OF LIFE ESTATE AND REMAINDER

INTERESTS

17 NCAC 06B .3611          TABLES

 

History Note:        Authority G.S. 8‑46; 8‑47;

105‑144; 105‑144(a); 105‑147(9)b.;

105‑147(12); 105‑148(2); 105‑262;

Eff. February 1, 1976;

Amended Eff. June 1, 1982;

Repealed Eff. June 1, 1990.