 | United States. Congress. Senate. District of Columbia - 1932 - 44 էջ
...contemplation of death, and any transfer of any such property made by a person within two years prior to death, shall, unless shown to the contrary, be deemed to have been made in contemplation of death. SEC. 4. Any property specified in paragraph (1), (2), or (3) of section 2 owned by a resident... | |
 | United States. Board of Tax Appeals - 1933 - 1618 էջ
...shall be deemed and held to have been made in contemplation of death within the meaning of this title. Any transfer of a material part of his property in...by 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,... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1933 - 1158 էջ
...contemplation of death, and any transfer of any such property made by a person within two years prior to death, shall, unless shown to the contrary, be deemed to have been made in contemplation of death. SEC. 4. Any property specified in paragraph (1), (2), or (3) of section 2 owned by a resident... | |
 | United States. Board of Tax Appeals - 1934 - 1512 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...shown to the contrary, be deemed to have been made iu contemplation of death within tlit meaning of Part I of this title. The trust indenture expressly... | |
 | United States. Board of Tax Appeals - 1936 - 1468 էջ
...been made in contemplation of death within the meaning of this title. Any transfer of a material purt of his property in the nature of a final disposition...by 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,... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 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... | |
 | United States. Board of Tax Appeals - 1942 - 1324 էջ
...Wells, 283 US 102, and Colorado National Bank of Denver v. Commissioner, 305 US 23. The statute provides that "any transfer of a material part of his property...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... | |
 | United States. Tax Court - 1943 - 1262 էջ
...sale for an adequate and full consideration In money or money's worth. Any transfer of a materl.il part of his property In the nature of a final disposition...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... | |
 | United States. Tax Court - 1944 - 1686 էջ
...adequate «nd full consideration In money or money's worth. Any transfer of a material part of hl« property In the nature of a final disposition or distribution...decedent within two years prior to his death without such consideration, shall, unless shown to tbe contrary, he deemed to have been made In contemplation of... | |
 | Philippines - 1945 - 1064 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...distribution thereof, made by the decedent within three years prior to his death without such consideration, shall, unless shown to the contrary, be... | |
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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 consideration, shall, unless shown to the contrary, be deemed to have been... 
