Apportionment of Federal Estate Tax.

  1. Law
  2. North Carolina General Statutes
  3. Administration of Decedents' Estates
  4. Apportionment of Federal Estate Tax.

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Section
28A-27-1

Definitions.

Section
28A-27-2

Apportionment.

Section
28A-27-3

Procedure for determining apportionment.

Section
28A-27-4

Uncollected tax.

Section
28A-27-5

Exemptions, deductions, and credits.

Section
28A-27-6

No apportionment between temporary and remainder interests.

Section
28A-27-7

Fiduciary's rights and duties.

Section
28A-27-8

Difference with Federal Estate Tax Law.

Section
28A-27-9

Effective date.