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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. 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 ...

4. Quitclaim - Wikipedia

   en.wikipedia.org/wiki/Quitclaim

   For example, when a spouse is to acquire the marital home as part of a divorce settlement, the other spouse may be able to transfer their full interest quickly and inexpensively via a quitclaim deed. [10] A quitclaim deed may also be used to transfer title of a property to a purchaser following a foreclosure auction.

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. Does domestic partnership affect your California taxes? Here ...

   www.aol.com/does-domestic-partnership-affect...

   Generally, domestic partners in California have the same rights, protections, benefits and responsibilities as spouses. That means a surviving domestic partner gets the same benefits of a widow or ...

7. Concurrent estate - Wikipedia

   en.wikipedia.org/wiki/Concurrent_estate

   On the other hand, if a debtor spouse survives a non-debtor spouse, the lien may be enforced against the whole property, not merely the debtor spouse's original half-interest. In many states, tenancy by the entireties is recognized as a valid form of ownership for bank accounts and financial assets.