 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 consideration, shall, unless shown to the contrary, be deemed to have been...  Reports of the U.S. Board of Tax Appeals - Էջ 268United States. Board of Tax Appeals - 1929Ամբողջությամբ դիտվող - Այս գրքի մասին
 | Indiana - 1921 - 1060 էջ
...That any conveyance, gift or transfer made within two years of the death of any decedent, without such consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death. 5. When any such person or corporation becomes beneficially entitled, in possession or expectancy,... | |
 | United States. Court of Claims - 1930 - 854 էջ
...after his death, except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in...distribution thereof, made by the decedent within two years priar to his death without such a consideration, shall, unless shown to the contrary, be deemed to... | |
 | United States. Department of the Treasury - 1922 - 1102 էջ
...account the presumption afforded by the prima facie clause of section 202 (b) of the act, which provides that "Any transfer of a material part of his property...years prior to his death without such a consideration (namely, a fair consideration in money or money's worth) shall, unless shown to the contrary, be deemed... | |
 | 1921 - 1056 էջ
...decedent has "at any time made." The remaining paragraph of section 202b not already set out declares that — "Any transfer of a material part of his property...disposition or distribution thereof made by the decedent ivitMn two years prior to his death without such a consideration [n fair consideration in money or... | |
 | 1926 - 1144 էջ
...a fair consideration, and it further provided that any transfers of a material part of his property 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... | |
 | 1919 - 1082 էջ
...of, or intended to take effect in possession or enjoyment at or after the death of the decedent, or in the nature of a final disposition or distribution...the decedent within two years prior to his death, under circumstances therein set forth. Section 202 (US Comp. St. 1916, § 6336y2c). It provides that... | |
 | United States. Supreme Court - 1940 - 828 էջ
...except in case of a bona fide sale for an adequate and full consideration in money or money's worth. Any transfer of a material part of his property in...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... | |
 | Harris, Forbes & Co., New York - 1916 - 140 էջ
...a bona fide sale for a fair consideration in money or money's worth. Any transfer of ESTATE TAX LAW a material part of his property in the nature of a...distribution thereof, made by the decedent within two yean prior to his death without such a consideration, shall, unless shown to the contrary, be deemed... | |
 | Savings Union Bank and Trust Company - 1917 - 88 էջ
...of the decedent in property held jointly or as tenants in the entirety. For the purposes of the tax, "any transfer of a material part of his property in...years prior to his death without such a consideration (ie, money or money's worth), shall, unless shown to the contrary, be deemed to have been made in contemplation... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 էջ
...The statute then provides as follows: "Any transfer of a material part of the property of a decedent in the nature of a final disposition or distribution...decedent within two years prior to his death without full consideration in money or money's worth, shall, unless shown to the contrary, be deemed to have... | |
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