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Tax Library
NC
North Carolina Administrative Code
Title 17
Chapter 06
Subchapter B
Section .3600

Life Estate and Remainder Interest

Section .3600 - Life Estate and Remainder InterestSection .3600 - Life Estate and Remainder Interest

Section .3500 - Partnerships Section .3700 - Estates and Trusts

Rule 06b .3601 - General Rule 06b .3602 - Definitions Rule 06b .3603 - Basis of Life Estate Property Rule 06b .3604 - Allocation of Basis Rule 06b .3605 - Basis to Remainderman Rule 06b .3606 - Basis to Remainderman's Successor Rule 06b .3607 - Depreciation and Depletion Rule 06b .3608 - Casualty Loss Deduction Rule 06b .3609 - Capital Expenditures Rule 06b .3610 - Sale of Life Estate and Remainder Interests Rule 06b .3611 - Tables

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