Wyoming Statutes
§ 2-10-107 — Charging 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 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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Nearby Sections
15
§ 2-10-101
Short title§ 2-10-102
Definitions§ 21-10-101
Repealed by Laws 1987, ch. 190, § 5§ 21-10-102
Repealed by Laws 1987, ch. 190, § 5§ 21-10-103
Repealed by Laws 1987, ch. 190, § 5§ 21-10-104
Repealed by Laws 1987, ch. 190, § 5§ 21-10-105
Repealed by Laws 1987, ch. 190, § 5§ 21-10-106
Repealed by Laws 1987, ch. 190, § 5