Δες εδώ
http://www.google.gr/search?hl=el&q="on a fractional share b...

Δες επίσης

PART 4–JOINTLY OWNED PROPERTY
SECTION 1–FRACTIONAL SHARE BASIS (real estate and other complete transfers–see instructions)

από το http://revenue.wisconsin.gov/forms/estate/ht-004.pdf

Δες και εδώ:
http://www.revenue.wi.gov/forms/estate/index.html

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Note added at 11 mins (2006-11-30 16:31:47 GMT)
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Και αυτό
Executor requests an extension of time under § 301.9100-1 and 3 of the Procedure and Administration Regulations to sever Trust A into two separate trusts, a GST Exempt Martial Trust A and a GST Nonexempt Marital Trust A. Trust A will be divided *on a fractional share basis* pursuant to § 26.2654-1(b)(1) and State Statute.

από το http://www.irs.gov/pub/irs-wd/0242002.pdf

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Note added at 14 mins (2006-11-30 16:34:20 GMT)
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The "fractional share" rule

In 1976, the joint tenancy rule was amended to create a special rule for joint tenants who were husbands and wives married to each other. Under that rule, one-half the value was included in the estate of the first to die without regard to which spouse furnished the consideration to acquire the jointly-held property. Moreover, one-half the value received a new income tax basis at death.

από το http://www.extension.iastate.edu/AgDM/articles/harl/HarlJan0...