Section .3600 - Life Estate and Remainder Interest | Midpage

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North Carolina Administrative Code

§ 3600

Section .3600 - Life Estate and Remainder Interest

.3601General .3602Definitions .3603Basis of Life Estate Property .3604Allocation of Basis .3605Basis to Remainderman .3606Basis to Remainderman's Successor .3607Depreciation and Depletion .3608Casualty Loss Deduction .3609Capital Expenditures .3610Sale of Life Estate and Remainder Interests .3611Tables