??? ??????(3)??, ???? ??? ?? ???? ? ??? ??? ???? ?????? ??, ??? ?? ??? ???? ??? ??? ???? ??? ?? ????? ??? ??. ?????? ?? ??(Source) ???? ??? ????? ??? ???? ????. ??? ?? ???? ?? ?????? ?? ??, concurrent ownership: joint tenancy, tenancy in common, community property ?? ???? ????? ??? ??? ???? ???? ?????? ??? source? ???? ??? ?? ??????? ???? ????? ?? ??, ????? ??? ?? ??? ???? ??.

???? ???? ??? ?? ??? ??????? 40???? 4?? ???? ???? ??? ??? ?? ?? ????? ????? ??? ?????? ?? ??? ???????, ? ???? ??? ?? ??? ??? ??. ?? ??? ??? ??? ?????, community property ?? community property with right of survivorship?? ?? ?? ??? ???? ??? tax base? full step-up? ?? ???, ?? ?? ?? ?? ??? ???? ????? ??? ???? ??? ??? ??? ??? ???? ??. ?? ???? ??? ???? ??? ??????(3)? ??? ??? ???.

Community property? ? ?? ??????? ????? ???? ?? ???? ??? ??? ? ? ??. ? 50%? ?? ? ?? ?? ???? ?? ??? ??? ???. ??? ??? ???? ??? ??? ????? ??? ?? ?? ??? ?? ??? ????.

??? ???, joint tenancy? ???? ? ??? ???? ???? ??? ?????? ????, ?? ? ??? ?? ??? ?? ????? ?? ?? ??? ?? ?? ???. a right of survivorship. ??? probate, ????? ??? ??? ??.

??? ???? ??? ? ??? ?? ??? ??? 4 unites, acronym?? tip, ??? ??? ? ???. title? ? ???? ???? ??, ?? ???? ?? time? ??????, ???? interest? ? ??? ?? ?? ???? ??? ??? ? ?? right? ??. possession.

?????? ???? ??? ?? ?? ????? ?????? ???? ? ??. ?? ??? ?? ???? ?????? ????? ???? ?? ???, ??? ?? ?? ???? ??? ??. ???? ?? ?? ?? ???? ?? ?? ?? ????? ????? ???? ????.

?? ??, ???? ????(a,b,c) ??? ??? ????? ?????? ???? ?? ?? a,b and c as joint tenancy? ????? ????, ??? ?? a, b, c ?? ????, ???? a? ?? ? 1/3? ?? ???? ??? ? a? ??? b, c? ?? ??? ???? ??? ? ? ??. ???? ??? ??? ??? ???? ??? ??? ? 4?? unity ?? time? title? ??? ??? ????. ???? b? ???? c? 1/3?? ?? ?????? ???? ??? b? ??? ????? b? ?? c??? ??, c? ??? c? ?? b?? ???, a? ??? ?? bc? ?? tenancy in common ??? ??? ??. ? b? c ?? 1/3 as ?????, a? ?? 1/3 tenancy in common with b and c? ?? ??? ??.

?? ???? ?????? ??? ?? ?????? ?? ? ? ??.
??? ?? ?? ??? ??? ??? probate court, ???????? ??? ??. ??? ?? ?? ??? ??? ?? ???? ??? ?? ?? ?????? ????? ??, intestate statute? ?? ????? ????? ??????. ??? public record?? ??? ?????? ???? ???. ??? ???? ???? ?? ?? ????? ?? ?? ????? ??? ???? ?? ???? ?????? ??? ?? ??? ??? ??? ??? ????? ??? ?? ???? ?? ???? ????? ??. ?? ????? ????? ?????? ?? ? ??.
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