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If a taxpayer realizes income (e.g., gain) from an installment sale, the income generally may be reported by the taxpayer under the "installment method." [5] The "installment method" is defined as "a method under which the income recognized for any taxable year [ . . . ] is that proportion of the payments received in that year which the gross profit [ . . . ] bears to the total contract price."
Legacy, testamentary gift of personal property, traditionally of money but may be real or personal property; Life estate, [1] a concept used in common and statutory law to designate the ownership of land for the duration of a person's life
3 Disposition. The Seller DISPONES the Property to the Purchaser." [27] As shown, the disposition acts in furtherance of the causa of the transfer, commonly a contract of sale, and effects the transfers (the disponement) of the property itself . However, a disposition still requires registration in the Land Register of Scotland. [21]
According to Omotola the bill of sale is "a form of legal mortgage of chattels". Bullen and Leake and Jacobs define a bill of sale as "a document transferring a proprietary interest in personal chattels from one individual (the "grantor") to another (the "grantee"), without possession being delivered to the grantee".
Fothergill (Working Paper No 98) (PDF). The Law Commission. 1986. ISBN 0-11-730179-5. Charlotte Groom (2011). "Straight through Certainty and Out the Other Side: Section 2 of the Law of Property (Miscellaneous Provisions) Act 1989 and Proprietary Estoppel" (PDF). Southampton Student Law Review. 1 (1). University of Southampton: 105–110.
However, if TIC property is sold or subdivided, in some States, Provinces, etc., a credit can be automatically made for unequal contributions to the purchase price (unlike a partition of a JTWROS deed). Real property may be owned jointly with several tenants, through devices such as the condominium, housing cooperative, and building cooperative.