CFR›Title 25›Chapter I›Part 179›Subpart B ContainsSections 179.101–179.102CorpusDaily eCFRDisplayed edition2026-05-12Last updated2026-05-12 Subpart B—Life Estates Not Created Under AIPRA Sections 179.101 § 179.101 How does the Secretary distribute principal and income to the holder of a life estate? 179.102 § 179.102 How does the Secretary calculate the value of a remainder and a life estate? Previous A Subpart A—General Next C Subpart C—Life Estates Created Under AIPRA