In what type of ownership is each individual considered to own a proportionate share for tax purposes with only your share being included in your estate?

Question

Quizplus · Accepted Answer

Tenants in common ownership allows each owner to have a distinct, proportionate interest in the property, which can be included in their estate for tax purposes, unlike other forms of joint ownership where the property might pass directly to the surviving owners.

In What Type of Ownership Is Each Individual Considered to Own