Term
| Ancestral Property Doctrine |
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Definition
| Property inherited from paternal side passes to paternal collateral relatives and maternal passes to maternal collateral relatives |
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Term
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Definition
| Gift made during life that is intended to be an early distribution of the donee's share of an intestate donor's estate |
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Definition
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Term
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Definition
| The process of equalizing the shares of heirs by taking an advancement into account |
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Term
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Definition
| The period by which an heir must outlive an intestate to inherit |
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Term
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Definition
| The renunciation of an interest in a decedent's property |
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Term
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Definition
| Disclaimer that satisfies the requirements of IRC 2518 |
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Definition
| Treating real property as personal property or personal property as real for reasons of fairness |
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Term
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Definition
| Jurisdiction in which real property is located |
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