Estate Taxes - Law Dictionary Search Results

Gift Tax Act and Estate Duty Act

Matched in: Term Gift Tax Act and Estate Duty Act

estate taxes

Matched in: Term estate taxes

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real estate property tax deduction

Matched in: Term real estate property tax deduction

the owner of the property. It was not difficult to find him out, since the possession of his estate was conferred upon him by a formal and notorious ceremony, technically called livery of seisin, which was performed

Remainder

[fr. remanentia, Lat.], that expectant portion, remnant, or residue of interest which, on the creation of a particular estate, is at the same time limited over to another, who is to enjoy it after the determination of

Joint-tenancy

a single hand, and the joint-tenancy ceases. Anciently, joint-tenancy was favoured because it did not induce fractions of estates, and returning to early principles the (English) Land Legislation of 1925 has employed the tenure generally as the

Tail

Tail [fr. tailler, Fr., to prune]. An estate-tail was formerly a freehold of inheritance and is now an equitable interest which may be created after 1925

Power

used as a technical term and is distinct from the dominion which a man has over his own estate by virtue of ownership, Stroud's Judicial Dictionary. Power, is not synonymous with jurisdiction, K.E. v. Vithu, (1899) 1

Merger

Merger [fr. mergo, Lat., to sink], an annihilation, by act of law, of a particular in an expectant estate consequent upon their union in the same person without an intervening estate in another person--thus accelerating into possession

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