Montana § 72-16-606 No Apportionment As Between Temporary Interest And Remainder

Montana Statutes

§ 72-16-606 — No Apportionment As Between Temporary Interest And Remainder

Montana·Title 72 ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS·Ch. 16 ESTATE AND GENERATION-SKIPPING TAXES·Part 6 Apportionment of Taxes

72-16-606 . No apportionment as between temporary interest and remainder. 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.

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72-16-606 . No apportionment as between temporary interest and remainder. 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.

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