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  2. Concurrent estate - Wikipedia

    en.wikipedia.org/wiki/Concurrent_estate

    A joint tenancy or joint tenancy with right of survivorship (JTWROS) is a type of concurrent estate in which co-owners have a right of survivorship, meaning that if one owner dies, that owner's interest in the property will pass to the surviving owner or owners by operation of law, and avoiding probate. The deceased owner's interest in the ...

  3. Four unities - Wikipedia

    en.wikipedia.org/wiki/Four_unities

    The four unities is a concept in the common law of real property that describes conditions that must exist in order to create certain kinds of property interests. . Specifically, these four unities must be met for two or more people to own property as joint tenants with legal right of survivorship, or for a married couple to own property as tenants by

  4. Partition (law) - Wikipedia

    en.wikipedia.org/wiki/Partition_(law)

    A partition is a term used in the law of real property to describe an act, by a court order or otherwise, to divide up a concurrent estate into separate portions representing the proportionate interests of the owners of property. [1]

  5. Joint account - Wikipedia

    en.wikipedia.org/wiki/Joint_account

    How to tell whether the account is a survivorship account or a convenience account will depend on the bank's account opening forms. The form will typically include a choice for designating the account as a joint account with right of survivorship ("JTWROS") or a joint account for convenience purposes.

  6. Deed - Wikipedia

    en.wikipedia.org/wiki/Deed

    A deed is a legal document that is signed and delivered, especially concerning the ownership of property or legal rights. Specifically, in common law, a deed is any legal instrument in writing which passes, affirms or confirms an interest, right, or property and that is signed, attested, delivered, and in some jurisdictions, sealed.

  7. Lists of legal terms - Wikipedia

    en.wikipedia.org/wiki/Lists_of_legal_terms

    The following pages contain lists of legal terms: List of Latin legal terms; List of legal abbreviations; List of legal abbreviations (canon law) on Wiktionary: Appendix: English legal terms; Appendix: Glossary of legal terms

  8. Real property - Wikipedia

    en.wikipedia.org/wiki/Real_property

    English law retains several forms of property that are largely unknown in other common law jurisdictions such as the advowson, chancel repair liability and lordships of the manor. In the early common law, these are all classified as real property, as they would have been protected by real actions.

  9. Stepped-up basis - Wikipedia

    en.wikipedia.org/wiki/Stepped-up_basis

    The tax code of the United States holds that when a person (the beneficiary) receives an asset from a giver (the benefactor) after the benefactor dies, the asset receives a stepped-up basis, which is its market value at the time the benefactor dies (Internal Revenue Code § 1014(a)).