 | 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... | |
 | 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.... | |
 | Ewell D. Moore - 1917 - 40 pages
...disposition, or any distribution made by decedent within two years prior to death, will, unless otherwise shown to the contrary, be deemed to have been made in contemplation of death, and, therefore, subject to the tax. Stock in a domestic corporation owned and held by a non-resident... | |
 | North Dakota - Law - 1917 - 490 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. 4. When Imposed. Such tax shall be imposed when any such person or corporation becomes beneficially... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...(whether such transfer or trust is made or created before or after the passage of this Act), except in case of a bona fide sale for a fair consideration...contemplation of death within the meaning of this title; Transferred or trust created in contemplation of or to take effect after death. So deemed if made within... | |
 | United States - 1919 - 460 pages
...by the decedent within tiro yews prior to his death without such a consideration, shall, it Hie*,? shown to the contrary, be deemed to have been made...contemplation of death within the meaning of this title; (d) To the extent of the intercut therein held jointly or as tenants in the entirety by the decedent... | |
 | Tennessee - Law - 1919 - 996 pages
...equal in money or money's worth to the full value of the property transferred, shall be construed to have been made in contemplation of death within the meaning of this Act; and the words "contemplation of death" shall be taken to include that expectancy of death which... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 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. (State, of Wis., chap. 48b, sec. 1087.) 3. To make absolute the presumption that any transfer... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...(whether such transfer or trust is made or created before or after the passage of this Act), except in i^ n Jߞ T nŏ L ?|zK ; y *. p)| ?} >| O...+ R9 }_ 3 s ( a)W (E U)[ 8Eoc & ί E e$ MtEd( ) ; (d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent... | |
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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... 
