If you are an income beneficiary of property held in trust or an heir, legatee, or devisee, you may deduct allowable depreciation and depletion, if not deductible by the estate or trust.

If a house or car is above a certain value, the bankrupt can buy the interest back from the estate in order to keep the asset.

If the bankrupt does not do this, the interest vests in the estate and the trustee is able to take possession of the asset and sell it.

If a plan cannot be confirmed, the court may either convert the case to a liquidation under chapter 7, or, if in the best interests of the creditors and the estate, the case may be dismissed resulting in a return to the status quo before bankruptcy.

" If a life estate can be sold, a sale does not change its duration, which is limited by the natural life of the original grantee.

If the seller have gone to ( his ) fate ( i. e., have died ), the purchaser shall recover damages in said case fivefold from the estate of the seller.

" I do not refer to real estate, or to personal property or to cold cash, but rather to that in life which tends to make these tangible substances count for most in the daily lives of people, namely, goodwill, fellowship, mutual sympathy and social intercourse among a group of individuals and families who make up a social unit … If he may come into contact with his neighbor, and they with other neighbors, there will be an accumulation of social capital, which may immediately satisfy his social needs and which may bear a social potentiality sufficient to the substantial improvement of living conditions in the whole community.

" As President in 1865, Johnson wrote to the man he appointed as governor of Mississippi, recommending, " If you could extend the elective franchise to all persons of color who can read the Constitution in English and write their names, and to all persons of color who own real estate valued at at least two hundred and fifty dollars, and pay taxes thereon, you would completely disarm the adversary in Congress, and set an example the other states will follow.

If he proved his purchase, he had to give up the property but could pursue a remedy against the seller or, if the seller had died, could reclaim fivefold from his estate.

If she did not remarry, she lived on in her husband's house and, when the children had grown up, took a child's share in the division of his estate.

If she had remarried, all her children would share equally in her dowry, but the first husband's estate fell only to his children, or to her selection among them, if so empowered.

If there were two widows with legitimate issue, both families shared equally in the father's estate, until later times, when the first family took two-thirds.

If his nephew was to die without a family, Smithson's will stipulated that he would donate his estate to the founding of an educational institution in Washington, D. C., in the United States.

If a minstrel was not paid for his services by a hosting nobleman, they and future minstrels would not return to that particular nobleman's estate.

If a person dies intestate with no identifiable heirs, the person's estate generally escheats ( i. e. is legally assigned ) to the Crown ( via the Bona vacantia division of the Treasury Solicitor ) or to the Duchies of Cornwall or Lancaster when the deceased was a resident of either ; in limited cases a discretionary distribution might be made by one of these bodies to persons who would otherwise be without entitlement under strict application of the rules of inheritance.

* If there are no children, grandchildren, or great-grandchildren then the spouse or civil partner inherits all personal belongings of the deceased, the first £ 450, 000 of the estate and half of the amount above £ 450, 000.

* If there are children, grandchildren, or great-grandchildren then the spouse or civil partner inherits all personal belongings of the deceased, the first £ 250, 000 of the estate and a lifetime's interest in half of the amount above £ 250, 000.

If previous grantors of a fee simple estate do not create any conditions for subsequent grantees, then the title is called fee simple absolute.

If the grantor uses durational language in the condition such as " to A. as long as the land is used for a park ", then upon the happening of the specified event ( in this case if the land is used for anything other than a park ), the estate will automatically terminate and revert to the grantor or the grantor's estate ; this is called a fee simple determinable.

If the grantor uses language such as " but if alcohol is served ", then the grantor or the heirs have a right of entry if the condition occurs, but the estate does not automatically revert to the grantor ; this is a fee simple subject to a condition subsequent.

If there was one child, that child must receive at least 25 % of the decedent's estate.

If all concur, the share of the surviving spouse is reduced to one eighth of the estate.

If a pater familias died intestate, the law required the equal division of his estate amongst his children, regardless of their age and sex.

If you find the larger beaches too crowded, it is possible to find your own private piece of beach real estate, as there are hundreds, if not thousands of small accessible beaches across the landscape, and even your own private lake if you look hard enough.

If, when this was all over, she found the words to tell him about it, she wondered if he would ever understand.

If you don't leave this country within 3 days, your life will be taken the same as Powell's was.

If we was both armed, you wouldn't talk so tough ''.

If it were the enemy, tactically his position was correct.

If the turn was too tight, a barrel roll would bring them out.

If it were not that I knew who it was I could have mistaken it for my Aunt so well did her clothes fit him.

If Franklin was an authentic genius, then Alexander Hamilton, with his exceptional precocity, consuming energy, and high ambition, was a political prodigy.

`` If you can conveniently let me have twenty dollars '', he wrote one friend in 1791 when he was Secretary of the Treasury.

If an automobile were approaching him, he would know what was required of him, even though he might not be able to act quickly enough.

If living Jews were unavailable for study, the Bible was at hand.

If there was ever a thought in her mind she might devote her life to religion, it was now dispelled.

If his scholarship and formal musicianship were not all they might have been, Mercer demonstrated at an early age that he was gifted with a remarkable ear for rhythm and dialect.

If she were not at home, Mama would see to it that a fresh white rose was there.

If, as Reid says, `` nearly all his poetry was produced when he was not taking opium '', there may be some reason to doubt that he was under its influence in the period from 1896 to 1900 when he was writing the poems to Katie King and making plans for another book of verse.

If Robinson was a liar and a slanderer, he was also a very canny gentleman, for nothing that Pike could do would pry so much as a single word out of him.

If his circumspection in regard to Philip's sensibilities went so far that he even refused to grant a dispensation for the marriage of Amadee's daughter, Agnes, to the son of the dauphin of Vienne -- a truly peacemaking move according to thirteenth-century ideas, for Savoy and Dauphine were as usual fighting on opposite sides -- for fear that he might seem to be favoring the anti-French coalition, he would certainly never take the far more drastic step of ordering the return of Gascony to Edward, even though, as he admitted to the English ambassadors, he had been advised that the original cession was invalid.

If the historian was convinced of his own correctness, then he should not allow his vision to become fogged by disturbing facts.

If their schedules were to synchronize, there was no point in wasting time.

If he had any worries, it was only the small ones, about Mother in New York, and his daughter Edwina and what she might be doing at this hour, with her Aunt Asia, in Philadelphia.