Article

Apportionment at Beginning and End of Income Interest

N.C. Gen. Stat. § 37A-3-301— When right to income begins and ends
N.C. Gen. Stat. § 37A-3-302— Apportionment of receipts and disbursements when decedent dies or income interest begins
N.C. Gen. Stat. § 37A-3-303— Apportionment when income interest ends