| United States. Supreme Court - Courts - 1928 - 734 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; . . ." On December 22, 1919, the decedent, Edward L. Wickwire, transferred to his wife, the petitioner... | |
| United States. Supreme Court - Law reports, digests, etc - 1928 - 872 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 - Finance - 1928 - 268 pages
...the decedent within two years prior to his death but prior to the enactment of this Act, without such consideration, shall, unless shown to the contrary,...contemplation of death within the meaning of this title; (d) To the extent of any interest therein of which the decedent has at any time made a transfer, by... | |
| Wisconsin. Tax Commission - Taxation - 1928 - 282 pages
...final disposition or distribution thereof, and without a fair consideration in money or money's worth shall, unless shown to the contrary be deemed to have...contemplation of death within the meaning of this section." This is the language of the inheritance laws of several states. VII Leasehold Valuation In... | |
| United States. Board of Tax Appeals - Taxation - 1928 - 1560 pages
...gift in contemplation of death, and further provides that any such transfer within two years of death shall, unless shown to the contrary, be deemed to have been made in contemplation of death. The gifts here in question were made within two years of death and we are of the opinion that... | |
| Vermont. Department of Taxes - Taxation - 1928 - 130 pages
...taxed should be added to our laws and any transfer made within two years of the decedents death should be deemed to have been made in contemplation of death within the meaning of the statute. The burden should be upon the donee to show otherwise. Section 1093 also contains... | |
| United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 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... | |
| United States, Walter Elbert Barton - Income tax - 1953 - 708 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... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1968 - 938 pages
...exercised or released a general power of appointment, such transfer, relinquishinent, exercise, or release shall, unless shown to the contrary, be deemed to have been made in contemplation »f death within the meaning of this section and sections 203S and 2041 (relating to revocable transfers... | |
| Law - 1924 - 486 pages
...within two years prior to death "then . . . such transfer or transfers shall be deemed and held to have been made in contemplation of death within the meaning of this title." The validity of this conclusive presumption is attacked by Mr. Shinn as unconstitutional. In the case... | |
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