§ 105-190. (Repealed effective January 1, 2009) Gifts made in property.
§105‑190. (Repealed effective January 1, 2009) Gifts made in property.
If the gift is made inproperty, the fair market value thereof at the date of the gift shall beconsidered the amount of the gift. (1939, c. 158, s. 602; 2008‑107,s. 28.18(a).)