From a half dozen CA attorneys say in explaining the difference between community with right of survivorship and joint tenants with right of survivorship. Well, to be honest, I only saw 4 sites that equated jtwros with each individuals sole and seperate property. The other 2 would be my class in estate and gift taxation from 37 years ago when working on my masters and the legislative history on the creation of community property with right of survivorship and why that was neccessary.

I am aware that for purposes ofnecessary. California family law and bankruptcy law jtwros can be considered to be community property. I was limiting my answer to jtwros effect in relation to tax basis at date of death.

I would be happy to be informed differently if you have statute, regs, ruling, or court case you can direct me to.