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  2. Internal Revenue Code section 1041 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Where there is a transfer of property between spouses or a transfer incident to divorce, §1041(b) states that the property will be treated as if the person who receives the property (the transferee) has acquired it by gift. The transferee's basis in the property shall be the adjusted basis of the transferor at the time of the transfer.

  3. Division of property - Wikipedia

    en.wikipedia.org/wiki/Division_of_property

    A spouse who has made non-tangible contributions may claim an equitable interest in the marital property at divorce. The Uniform Marriage and Divorce Act §307 (UMDA §307) [3] also allows for the equitable distribution of property and lists factors the court should consider, e.g. "the duration of the marriage, and prior marriage of either ...

  4. Community property - Wikipedia

    en.wikipedia.org/wiki/Community_property

    Community of Acquests and Gains: Each spouse owns an undivided half-interest in all property acquired during the marriage, except for property acquired by gift or inheritance during the marriage, which is separate property; or which traces to separate property acquired before the marriage, which remains separate property; or which is acquired during a period when the couple are permanently ...

  5. Matrimonial regime - Wikipedia

    en.wikipedia.org/wiki/Matrimonial_regime

    Matrimonial regimes, or marital property systems, are systems of property ownership between spouses providing for the creation or absence of a marital estate and if created, what properties are included in that estate, how and by whom it is managed, and how it will be divided and inherited at the end of the marriage.

  6. Concurrent estate - Wikipedia

    en.wikipedia.org/wiki/Concurrent_estate

    A divorce of the parties to the marriage who own a property in a tenancy by the entirety automatically breaks the unity of marriage, leaving the default tenancy. [15] In death or divorce, there is a right of survivorship in the remaining spouse. [15]

  7. Recorder of Deeds lists property transfers for Somerset ...

    www.aol.com/recorder-deeds-lists-property...

    Here are the property transfers recorded with the Somerset County Recorder of Deeds from July 15-19. More: ATV trail proposed to go through Somerset County 713 Railroad St LLC to ACRA Properties ...

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