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  2. Estate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Estate_tax_in_the_United...

    The estate tax is part of the federal unified gift and estate tax in the United States. The other part of the system, the gift tax, applies to transfers of property during a person's life. In addition to the federal government, 12 states tax the estate of the deceased. Six states have "inheritance taxes" levied on the person who receives money ...

  3. Concurrent estate - Wikipedia

    en.wikipedia.org/wiki/Concurrent_estate

    Property law. In property law, a concurrent estate or co-tenancy is any of various ways in which property is owned by more than one person at a time. If more than one person owns the same property, they are commonly referred to as co-owners. Legal terminology for co-owners of real estate is either co-tenants or joint tenants, with the latter ...

  4. History of inheritance taxes in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/History_of_inheritance...

    The succession to be taxed is the right to possession. [ 31 ] The beneficial interest accruing to a surviving joint tenant is deemed to be a disposition, [ 32 ] except where the joint tenants are husband and wife, as they hold the status of tenants by the entirety [ 33 ]

  5. Four unities - Wikipedia

    en.wikipedia.org/wiki/Four_unities

    Both tenants must have the right to possess the whole property. If any of the four unities is broken and it is not a joint tenancy, the ownership reverts to a tenancy in common. The unique aspect of a joint tenancy is that as the joint tenancy owners die, their shares accrue to the surviving owner(s) so that, eventually, the entire share is ...

  6. Law of succession in South Africa - Wikipedia

    en.wikipedia.org/wiki/Law_of_succession_in_South...

    The South African law of succession prescribes the rules which determine the devolution of a person's estate after his death, and all matters incidental thereto. It identifies the beneficiaries who are entitled to succeed to the deceased's estate, and the extent of the benefits they are to receive, and determines the different rights and duties ...

  7. Jus accrescendi - Wikipedia

    en.wikipedia.org/wiki/Jus_accrescendi

    Jus accrescendi. Jus accrescendi, in Roman law, is the right of survivorship, the right of the survivor or survivors of two or more joint tenants to the tenancy or estate, upon the death of one or more of the joint tenants . Jus accrescendi inter mercatores, pro beneficio commercii, locum non habet: The right of survivorship has no place ...

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