 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...  Reports of the U.S. Board of Tax Appeals - Էջ 1003United States. Board of Tax Appeals - 1927Ամբողջությամբ դիտվող - Այս գրքի մասին
 | New York (State) - 1935 - 1272 էջ
...of five thousand dollars, then, to the extent of such excess, such relinquishment or relinquishments shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this article ; § 2. The second sentence of paragraph numbered two of section i 240-8, two hundred and forty-nine-s... | |
 | 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 - 1928 - 760 էջ
...contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration...contemplation of death within the meaning of this title; * * *. «(c) * * ' " For the purpose of this title stock in a domestic corporation owned and held by... | |
 | United States. Court of Claims - 1930 - 854 էջ
...or trust i* made or created before or after the passage of this act) except in case of a bona flde sale for a fair consideration in money or money's...contemplation of death within the meaning of this title. t40 Stat. 1097.) (Italics mine.) Concurring Opinion by Judge Grah»m or if the testator had died the... | |
 | United States. Court of Claims - 1929 - 868 էջ
...contemplation of death, except in a case of a bona fide sale for a fair consideration, and also that — " Any transfer of a material part of his property in...contemplation of death within the meaning of this title." It is contended on behalf of plaintiffs, for certain reasons which we need not set out here, that the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 910 էջ
...disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary,...contemplation of death within the meaning of this subchapter ; ***** This conclusion was reached because of the decedent's advanced age and the fact... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 784 էջ
...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. Department of the Treasury - 1922 - 1102 էջ
...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 to have been made in contemplation of death * * *." It is incompetent for a witness to state a fact which is for the ultimate conclusion... | |
 | 1926 - 1144 էջ
...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 death. By section 409 (Сотр. St. Ann. Supp. 1919, § 6336%j), the tax, unless "sooner paid in full,"... | |
 | Wisconsin - 1913 - 76 էջ
...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. (Am. ch. 643, s. 1, 1913.) When imposed. 4. Such tax shall be imposed when any such person... | |
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