 | Law reports, digests, etc - 1925 - 1106 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; and 134 LYNCH v. COXGDON l F. <2<1) 133 "(c) To the extent of the interest therein held jointly or as tenants... | |
 | New York (State) - Administrative courts - 1925 - 800 pages
...which he has at any time 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 article; (d) To the extent of any interest therein of which the decedent has at any time made a transfer,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...the Act of 1919. Gaither v. Miles (Col.), (DC, D. Md. 1920) 268 Fed. 692. Act of 1924. Act of 1921. or enjoyment at or after his death, except in case...have been made in contemplation of death within the meaning of Part I of this title; SEC. 302. (d) To the extent of any interest therein of which the decedent... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case...have been made in contemplation of death within the meaning of Part I of this title; (d) To the extent of any interest therein of which the decedent has... | |
 | Law reports, digests, etc - 1925 - 1114 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." Сотр. St. Ann. Supp. 1919, § 63363/4C. It is claimed by the government that the value of both... | |
 | Law reports, digests, etc - 1925 - 1066 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." Сотр. St. Ann. Supp. 1919, § бЗЗбЗДс. It is claimed by the government that the value of... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...of or intended to take effect in possession or enjoyment at or after his death, except in case of :i bona fide sale for a fair consideration in money or...have been made in contemplation of death within the meaning of Part I of this title; (d) To the extent of any interest therein of which the decedent has... | |
 | New York (State) - Session laws - 1925 - 1586 pages
...material part of his property in the nature of a final disposition or distribution thereof, made by thr decedent within two years prior to his death without...contemplation of death within the meaning of this article; (d) To the extent of any interest therein of which the decedent has at any time made a transfer,... | |
 | Law reports, digests, etc - 1925 - 1058 pages
...made by the decedent within two years prior to his death without such a consideration, shall, uniese shown to the contrary, be deemed to have been made...contemplation of death within the meaning of this title." Сотр. St Ann. Supp. 1919, §§ 6336%b, 6336%c. [1] It is, of course, clear that the gifts were... | |
 | United States. Court of Claims - Law reports, digests, etc - 1925 - 1126 pages
...prior to his death without such a consideration [ie, 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 * * *," declares a presumption which may be rebutted by circumstances liberally construed in... | |
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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... 
