Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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... "
The Federal Estate Tax Law and Regulations (United States Inheritance Tax ... - Page 11
by United States, Guaranty Trust Company of New York - 1917 - 53 pages
Full view - About this book

Laws of the State of New York, Volume 1

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...
Full view - About this book

Laws of the State of Indiana, Passed at the ... Session of the General Assembly

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,...
Full view - About this book

Cases Decided in the Court of Claims of the United States, Volume 63

United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case...contemplation of death within the meaning of this title; * * *. «(c) * * ' " For the purpose of this title stock in a domestic corporation owned and held by...
Full view - About this book

Cases Decided in the Court of Claims of the United States, Volume 69

United States. Court of Claims - Law reports, digests, etc - 1930 - 854 pages
...or trust i* made or created before or after the passage of this act) except in case of a bona flde sale for a fair consideration in money or money's...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...
Full view - About this book

Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...contemplation of death, except in a case of a bona fide sale for a fair consideration, and also that — " Any transfer of a material part of his property in...contemplation of death within the meaning of this title." It is contended on behalf of plaintiffs, for certain reasons which we need not set out here, that the...
Full view - About this book

Cases Decided in the United States Court of Claims ... with ..., Volume 139

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...
Full view - About this book

Cases Decided in the United States Court of Claims ... with ..., Volume 148

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...
Full view - About this book

Annual Report of the Secretary of the Treasury on the State of the Finances ...

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...
Full view - About this book

The Federal Reporter

Law reports, digests, etc - 1926 - 1142 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,"...
Full view - About this book

The Inheritance Tax Laws of Wisconsin: With Notes of Legal Opinions and Rulings

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...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF