 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 U.S. Board of Tax Appeals - Page 94by United States. Board of Tax Appeals - 1929Full view - About this book
 | New York (State) - Session laws - 1935 - 1272 pages
...of five thousand dollars, then, to the extent of such excess, such relinquishment or relinquishments shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this article ; § 2. The second sentence of paragraph numbered two of section i 240-8, two hundred and forty-nine-s... | |
 | Indiana - Law - 1921 - 1060 pages
...That any 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 - Law reports, digests, etc - 1930 - 854 pages
...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...contemplation of death within the meaning of this title. t40 Stat. 1097.) (Italics mine.) Concurring Opinion by Judge Grah»m or if the testator had died the... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 910 pages
...disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary,...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
...or exercised or released a power of appointment, such transfer, relinquishment, exercise, or release shall, unless shown to the contrary, be deemed to...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
...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 (namely, a fair consideration in money or money's worth) shall, unless shown to the contrary, be deemed... | |
 | Law reports, digests, etc - 1926 - 1144 pages
...material part of his property made by the decedent within two years prior to his death without such consideration shall, unless shown to the contrary, be deemed to have been made in contemplation of death. By section 409 (Сотр. St. Ann. Supp. 1919, § 6336%j), the tax, unless "sooner paid in full,"... | |
 | 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... | |
 | Rhode Island. Board of Tax Commissioners - Taxation - 1914 - 1178 pages
...transfer, whether made before or after the passage of this act. Any transfer of property made by a decedent within two years prior to his death without...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
...in the nature of a final disposition or distribution thereof, made by the decedent within two yean prior to his death without such a consideration, shall,...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 the decedent... | |
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