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GIFT TAX A graduated federal tax paid by a donor upon making a gift. APPRECIATION An increase in the worth or value of property due to economic or related causes, which may prove to be either temporary or permanent. TENANCY BY THE ENTIRETY A special joint tenancy between a lawfully married husband and wife, which places all title to the property into the marital unit, with both spouses having an equal, undivided interest in the whole property. COVENANTS RUNNING WITH THE LAND Covenants which become part of the property and benefit or bind successive owners of the property. ANNUAL PERCENTAGE RATE (APR) The cost of credit expressed as a yearly rate. The annual percentage rate is often not the same as the interest rate. It is a percentage that results from an equation considering the amount financed, the finance charges, and the term of the loan. |
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