 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 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; (d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 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; (d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent... | |
 | Ohio - Session laws - 1923 - 728 pages
...the full value of such property, if so made within two years prior to the death of the transferor, shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this title. It shall be the duty of the persons by whom the application for determination of tax is filed to set... | |
 | Michigan. Legislature. Senate - Legislative journals - 1923 - 688 pages
...to his death, except in case of a bona fide sale for a fair consideration in money or money's worth, shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this section. Such tax shall also he imposed when any such * * * grantee, vendee or donee becomes beneficially... | |
 | National Tax Association - Local taxation - 1923 - 578 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. By Power of Appointment — 4. Whenever any person shall exercise a power of appointment derived... | |
 | Taxation - 1927 - 1150 pages
...disposition or distribution, 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. This language, in my opinion, covers the facts of this case. It is not susceptible of a prospective... | |
 | Mississippi - Session laws - 1924 - 828 pages
...distribution thereof, made by a decedent within two years of his death without such consideration, shall, be deemed to have been made in contemplation of death within the meaning of this act. Deductions from the gross estate. Sec. 6. That for the purpose of the tax, the value of the net... | |
 | Eugenio Rignano - Inheritance and transfer tax - 1924 - 136 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. Art. 4. Contracts in Contemplation of Death. — The amount due upon the claim of any creditor... | |
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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... 
