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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 28, 2025
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Title 25
Chapter I
Part 179
Subpart B - Subpart B—Life Estates Not Created Under AIPRA
§ 179.101 - How does the Secretary distribute principal and income to the holder of a life estate?
§ 179.102 - How does the Secretary calculate the value of a remainder and a life estate?
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