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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... "
Taxes on Incomes and Excess Profits as Revised and Amended by the War ... - Page 70
by Savings Union Bank and Trust Company - 1917 - 78 pages
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United States Reports: Cases Adjudged in the Supreme Court, Volume 275

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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 274

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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

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...
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Report of the Wisconsin Tax Commission to the Governor and Legislature

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...
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Reports of the U.S. Board of Tax Appeals, Volume 6

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...
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Biennial Report of the Commissioner of Taxes

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...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

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...
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Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

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...
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Internal Revenue Bulletin: Cumulative bulletin, Part 1

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...
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The Bar Bulletin: Issued Quarterly by the Bar Association of the ..., Issue 1

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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