 | New York (State) - Session laws - 1921 - 1090 pages
...years prior to his death, without a valid and adequate consideration therefor, shall be presumed to have been made in contemplation of death within the meaning of this chapter. The value of every future or limited estate, income, interest or annuity for any life or lives... | |
 | New York (State) - Taxation - 1921 - 324 pages
...years prior to his death, without a valid and adequate consideration therefor, shall be presumed to have been made in contemplation of death within the meaning of this chapter. The value of every future or limited estate, income, interest or annuity for any life or lives... | |
 | New York (State). Legislature. Assembly - New York (State) - 1921 - 1182 pages
...years prior to his death, without a valid and adequate consideration therefor, shall be presumed to have been made in contemplation of death within the meaning of this chapter". Page 26, line 10, after the comma after " care " insert in italics " improvement ". Page... | |
 | United States. Supreme Court - Law reports, digests, etc - 1922 - 1168 pages
...created a trust, in contem• 19 1920. OCT. TZBM, plation 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; ..." The amendment of March 3, 1917 (39 Stat. at L. 1002, chap. 159, Сотр. Stat. § 6336J b, Fed.... | |
 | Accounting - 1922 - 498 pages
...a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material 126 part of his property in the nature of a final disposition...contemplation of death within the meaning of this title. ..." Under the assumption that the act was applicable to the deed made by Augusta Dickel to the Detroit... | |
 | John Harold Sears - Taxation - 1922 - 732 pages
...terms. See Gleason & Otis, Inheritance Taxation. The federal Estate Tax Law additionally provides that "any transfer of a material part of his property in...contrary, be deemed to have been made in contemplation of death," etc. 42 Stat. 278. Inheritance tax laws of several states have similar provisions. In the absence... | |
 | United States. Supreme Court - Law reports, digests, etc - 1922 - 668 pages
...disposition or distribution thereof, made by the decedent within two years prior to his death without Buch a consideration, shall, unless shown to the contrary,...contemplation of death within the meaning of this title. « * *" The amendment of March 3, 1917 (39 Stat. 1002), pertains merely to the rates, and need not... | |
 | New York (State). Legislature - Government publications - 1922 - 1316 pages
...years prior to his death, without a valid and adequate consideration therefor, shall Бе presumed to have been made in contemplation of death within the meaning of this chapter." The enactment of this amendment will tend to make the evasion of taxation more difficult... | |
 | Arizona - Session laws - 1922 - 452 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) Such tax shall be imposed when any such person or corporation becomes beneficially entitled,... | |
 | New York (State). Board of Tax Commissioners - Taxation - 1922 - 448 pages
...years prior to his death, without a valid and adequate consideration therefor, shall be presumed to have been made in contemplation of death within the meaning of this chapter." The enactment of this amendment will tend to make the evasion of taxation more difficult... | |
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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... 
