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Related to tenancy in common: Joint tenancy, tenancy by the entirety
TICTechnologies de l'information et de la Communication
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References in periodicals archive ?
164) Furthermore, if the couple divorced, ownership would shift to a tenancy in common, and the bank could seek a forced partition and sale, as the divorce would extinguish the nondebtor spouse's right of survivorship.
Property that is held as a tenancy in common is a kind of "commons" or shared resource.
Therefore, the property was held as a tenancy in common.
In this regard, the Internal Revenue Service has taken the position that a concurrent dissolution of the company, transfer of ownership to the related tenancy in common and sale of the property to an unrelated purchaser means that the tenancy in common (the entity that must be the taxpayer in the first leg of the exchange) may have never held the property as an investment or for a business purpose.
185 F2d 463 (1950), the 7th Circuit Court of Appeals ruled that a pro rata portion of property held as tenancy in common was included in the decedent's estate.
He added that as per the Tenancy in Common agreement, real estate taxes are reduced by an abatement amounting to $400,000.
A tenancy in common will also allow you to take a larger share of the gains if you invest more in the mortgage than your partner.
the doctrine of tenancy by the entirety is hereby abolished and all property held as such shall now be considered to be held as a tenancy in common.
Estate of Young, 110 TC 297 (1998), addressed whether discounts for fractional interests or lack of marketability (which have been allowed for tenancy in common and community property interests) should be applied to a decedent's property held in joint tenancy with right of survivorship.