2014 North Carolina General Statutes
Chapter 28A - Administration of Decedents' Estates.
Article 27 - Apportionment of Federal Estate Tax.
§ 28A-27-6 - No apportionment between temporary and remainder interests.
28A-27-6. No apportionment between temporary and remainder interests.
No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder. (1985 (Reg. Sess., 1986), c. 878, s. 1.)
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