Defined

Commentary – ¶28-010

Inheritance tax

Death of joint tenant or tenant in common

Commentary – Tax Reporter ¶603-400

Generally

Commentary – Tax Reporter ¶603-250

Lifetime transfer into joint names

Commentary – Tax Reporter ¶603-300

Lifetime transfer of share in joint property

Commentary – Tax Reporter ¶603-350

Scotland

Commentary – Tax Reporter ¶603-450

Insolvent estates

Survivorship

Commentary – ¶33-150

Value lost to estate, defined

Commentary – ¶33-150

Tenancy in common, conversion into

Commentary – ¶28-020