25 CFR § 179.201 - How does the Secretary distribute principal and income to the holder of a life estate without regard to waste?

---
identifier: "/us/cfr/t25/s179.201"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 179.201 - How does the Secretary distribute principal and income to the holder of a life estate without regard to waste?"
title_number: 25
title_name: "Indians"
section_number: "179.201"
section_name: "How does the Secretary distribute principal and income to the holder of a life estate without regard to waste?"
chapter_name: "BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR"
subchapter_number: "H"
subchapter_name: "LAND AND WATER"
part_number: "179"
part_name: "LIFE ESTATES AND FUTURE INTERESTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "86 Stat. 530; 86 Stat. 744; 94 Stat. 537; 96 Stat. 2515; 25 U.S.C. 2, 9, 372, 373, 487, 607, and 2201"
regulatory_source: "73 FR 67286, Nov. 13, 2008, unless otherwise noted."
cfr_part: "179"
---


# 179.201 How does the Secretary distribute principal and income to the holder of a life estate without regard to waste?

The Secretary must distribute all income, including bonuses and royalties, to the life estate holder to the exclusion of any holders of remainder interests.