descent

Hereditary succession. Freeman v Allen, 17 Ohio St 527. Technically, the transmission of real estate, or, some interest in real estate, on the death of its owner intestate; to be distinguished from the transmission of personal property, the title to which, on the death of the owner intestate, passes to the personal representative and, after the payment of all debts and claims against the estate, is governed by the rules of distribution. But often used loosely to refer to succession to either real or personal property. 23 Am J2d Desc & D § 1. As the term is used in the Federal estate tax law, the time of the acquisition of the property of u decedent is the date of his death and not the date of distribution. See Hopkins v Commissioner (CA7) 69 F2d 11, 96 ALR 1358. See canons of descent; collateral descent; establishment of heirship; heirs; immediate descent; inherit; inheritance; intestate; issue; next of kin; per capita; per stirpes; presumptive heir; primogeniture; prospective heir; shifting descents doctrine; statute of distribution; stirps; stock of descent; succession; title by descent; vacant succession.