The most recent common ancestors of all the tetrapods are taxa or taxons. Tetrapods are the animals that have four limbs, and the limbs include legs, arms, and wings.
The word "tetrapod" means "four legs" and includes all four-legged species alive today, although many animals without four legs are also in this group. This is because they include all organisms (both living and extinct) descended from the last common ancestor of amphibians, reptiles, and mammals.
For example, ichthyosaurs, extinct swimming reptiles, were tetrapods but did not use their limbs to walk on land. There are no limbs, but this is a snake. Both birds and humans are quadruped, but they can only walk on two legs. All of these animals are descended from the aforementioned quadrupedal ancestors, so they are quadrupeds even though they have lost their "four legs" secondarily.
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