1) The property is currently occupied by a life tenant.

2) This could apply where A is a life tenant under a foreign trust and A was the settlor.

3) Accrued income due to a deceased life tenant.

4) Under California law the stock dividends were attributed to the life tenant.

5) Assume that trustees of a non-resident trust lend X, the life tenant, ￡100,000 interest-free.

6) A life estate normally terminates upon the death of the life tenant or of the person on whose life the estate depends.