CFR›Title 25›Chapter I›Part 179›Subpart C ContainsSections 179.201–179.202CorpusDaily eCFRDisplayed edition2026-05-12Last updated2026-05-12 Subpart C—Life Estates Created Under AIPRA Sections 179.201 § 179.201 How does the Secretary distribute principal and income to the holder of a life estate without regard to waste? 179.202 § 179.202 May the holder of a life estate without regard to waste deplete the resources? Previous B Subpart B—Life Estates Not Created Under AIPRA