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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

All TitlesTitle 25Chapter IPart 179Subpart C - Subpart C—Life Estates Created Under AIPRA
§ 179.201 - How does the Secretary distribute principal and income to the holder of a life estate without regard to waste?
§ 179.202 - May the holder of a life estate without regard to waste deplete the resources?
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