 Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have...  Reports of the Tax Court of the United States - Page 593by United States. Tax Court - 1968Full view - About this book
 | Indiana - Law - 1921 - 1060 pages
...conveyance, gift or transfer made within two years of the death of any decedent, without such consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death. 5. When any such person or corporation becomes beneficially entitled, in possession or expectancy,... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 910 pages
...distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this subchapter ; ***** This conclusion was reached because of the decedent's advanced age and the fact... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 784 pages
...relinquished a power, or exercised or released a power of appointment, such transfer, relinquishment, exercise, or release shall, unless shown to the contrary,...have been made in contemplation of death within the meaning of subsections (c), (d), and (f) ; but no such transfer, relinquishment, exercise, or release... | |
 | United States. Department of the Treasury - Finance, Public - 1922 - 1102 pages
...to his death without such a consideration (namely, a fair consideration in money or money's worth) shall, unless shown to the contrary, be deemed to have been made in contemplation of death * * *." It is incompetent for a witness to state a fact which is for the ultimate conclusion... | |
 | Wisconsin - Inheritance and transfer tax - 1913 - 76 pages
...disposition or distribution thereof, and without an adequate valuable consideration, shall be construed to have been made in contemplation of death within the meaning of. this section. (Am. ch. 643, s. 1, 1913.) When imposed. 4. Such tax shall be imposed when any such person or corporation... | |
 | Rhode Island. Board of Tax Commissioners - Taxation - 1914 - 1178 pages
...transfer of property made by a decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this article." SEC. 3. Section 10 of said Chapter 1339 of the Public Laws is hereby amended so as to read... | |
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...distribution thereof, made by the decedent within two yean prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by... | |
 | Joseph Warren - Executors and administrators - 1917 - 906 pages
...distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 pages
...decedent within two years prior to his death without full consideration in money or money's worth, shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this chapter. I 2. That said chapter 6 be and the same is hereby further amended by repealing "152, Sec.... | |
 | United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 60 pages
...distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by... | |
| |
