Title 25

PART 179 SUBPART B

Subpart B - Life Estates Not Created Under AIPRA

• 86 Stat. 530; 86 Stat. 744; 94 Stat. 537; 96 Stat. 2515; 25 U.S.C. 2, 9, 372, 373, 487, 607, and 2201 et seq.
• 73 FR 67286, Nov. 13, 2008, unless otherwise noted.

25:1.0.1.8.81.2.301.1	SECTION 179.101	179.101 How does the Secretary distribute principal and income to the holder of a life estate
25:1.0.1.8.81.2.301.2	SECTION 179.102	179.102 How does the Secretary calculate the value of a remainder and a life estate

---