Glossary of Terms

Joint Tenancy

Ownership of real estate by two or more individuals with the right of survivorship. A right of survivorship means that

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Tax Cuts and Jobs Act

A congressional revenue act originally introduced in Congress as the Tax Cuts and Jobs Act (TCJA).  Public law no. 115-97 ("the Act") amended the Internal Revenue Code of 1986 based on tax reform advocated by congressional Republicans and the Trump administration.

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