§686
3 cases·3 cited
Statute Text — 26 U.S.C. §686
Statute text not available for this section.
3 Citing Cases
686 (West 1982). When 2A community property interest is one form of joint ownership that is recognized under California law. See Cal. Fam. Code sec. 750 (West 2004). The other forms of joint ownership are joint tenancies, tenancies in common, and community property with a right of survivorship. Id. Under California law, property owned jointly
686 (West 1982). When two or more people take title to property as tenants in common under an instrument silent as to their respective shares, a presumption arises, which may be overcome by contrary evidence, that their shares are equal. Caito v. United Cal. Bank, 576 P.2d 466, 472 (Cal. 1978); Anderson v. Broadwell, 6 P.2d 267, 268 (Cal. Ct.