New Hampshire Statutes
§ 88-A: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 shall be 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 shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder.
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New Hampshire § 88-A:6 (No Apportionment Between Temporary and Remainder Interests) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
1959, 158:1, eff. Oct. 1, 1959.
Nearby Sections
13
§ 88-A:1
Definitions§ 88-A:10
Short Title§ 88-A:11
Severability§ 88-A:12
Exception§ 88-A:2
Apportionment§ 88-A:4
Method of Proration§ 88-A:7
Exoneration of Fiduciary§ 88-A:9
Coordination With Federal Law§ 88-A:9-a
Uniformity of Interpretation