Journal Issue:
Agricultural Law Digest: Volume 6, Issue 19
Agricultural Law Digest: Volume 6, Issue 19
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Article
Deducting Mortgages on Joint Tenancy Property
(
1995-10-06)
The "fractional share" rule for joint tenancy property, which was enacted initially in 1976 and became fully effective for deaths after 1981, has generated a problem for deductibility of mortgage obligations on the property involved. Careful planning attention should be given to the situation if problems of deductibility are to be avoided.
Article
Cases, Regulations and Statutes
(
1995-10-06)