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  2. Property law in the United States - Wikipedia

    en.wikipedia.org/wiki/Property_law_in_the_United...

    Under American law, the first possessor of a property generally acquires the property. [1] The first possessor is the first person who intends to assert control over the object and in fact exercises significant control over the object. [10] A seminal case on first possession is Pierson v. Post. [11]

  3. Obligatio consensu - Wikipedia

    en.wikipedia.org/wiki/Obligatio_consensu

    Austin said: Rights in rem sometimes arise from an instrument which is called a contract, and are, therefore, said to arise from a contract; the instrument in these cases wears a double aspect or has a twofold effect: to one purpose it gives jus in personam and is a contract, to another purpose it gives jus in rem and is a conveyance.

  4. Property law - Wikipedia

    en.wikipedia.org/wiki/Property_law

    Property law is characterised by a great deal of historical continuity and technical terminology. The basic distinction in common law systems is between real property (land) and personal property (chattels). Before the mid-19th century, the principles governing the transfer of real property and personal property on an intestacy were quite ...

  5. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    For real property exchanges under Section 1031, any property that is considered "real property" under the law of the state where the property is located will be considered "like-kind" so long as both the old and the new property are held by the owner for investment, or for active use in a trade or business, or for the production of income.

  6. Merger doctrine (property law) - Wikipedia

    en.wikipedia.org/wiki/Merger_doctrine_(property_law)

    The merger also refers to the doctrine whereby "a fee simple estate, once fragmented into present and future interests, can thereafter be reconstituted. 'Merger is the absorption of a lesser estate by a greater estate, and takes place when two distinct estates of greater and lesser rank meet in the same person or class of persons at the same time without any intermediate estate.' "[1 ...

  7. Land value tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Land_value_tax_in_the...

    Alternatively, two-rate taxation may be seen as a form that allows gradual transformation of the traditional real estate property tax into a pure land value tax. Nearly two dozen local Pennsylvania jurisdictions (such as Harrisburg) [20] use two-rate property taxation in which the tax on land value is higher and the tax on improvement value is ...

  8. Equitable conversion - Wikipedia

    en.wikipedia.org/wiki/Equitable_conversion

    In most jurisdictions, the real property interest created by the contract will pass to the buyer's heirs, while the seller's personal property interest created by the contract will pass to the seller's estate. The State of New York does not recognize equitable conversion. In New York, as long as the buyer is without fault, the risk of loss ...

  9. Bundle of rights - Wikipedia

    en.wikipedia.org/wiki/Bundle_of_rights

    Real Estate Investment Trusts divide up the bundle of rights in order to allow commercial investments in real property. These legal structures are becoming more common throughout the developed world. Squatting presents a non-economic way for people to transfer parts of the bundle of rights. Depending on the applicable laws, a squatter can ...