North Dakota Statutes
§ 30.1-10-06 — (2-806) Modification to achieve transferor's tax objectives
To achieve the transferor's tax objectives, the court may modify the terms of a governing
instrument in a manner that is not contrary to the transferor's probable intention. The court may
provide that the modification has retroactive effect.
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North Dakota § 30.1-10-06 ((2-806) Modification to achieve transferor's tax objectives) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Nearby Sections
15
§ 30.1-01-01
(1-101) Short title§ 30.1-01-02
(1-102) Purposes - Rule of construction§ 30.1-01-03
(1-106) Effect of fraud and evasion§ 30.1-01-04
(1-107) Evidence of death or status§ 30.1-01-05
(1-108) Acts by holder of general power§ 30.1-01-06
(1-201) General definitions§ 30.1-02-01
(1-301) Territorial application§ 30.1-02-02
(1-302) Subject matter jurisdiction§ 30.1-02-03
(1-303) Venue - Multiple proceedings - Transfer§ 30.1-02-04
(1-304) Practice in court§ 30.1-02-05
(1-305) Records and certified copies§ 30.1-02-06
(1-307) Powers§ 30.1-02-06.1
(1-308) Appeals§ 30.1-02-07
(1-310) Oath or affirmation on filed documents§ 30.1-03-01
(1-401) Notice - Method and time of giving