 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...  Income Tax Law: Analysis and Comment - Էջ 115Harris, Forbes & Co., New York - 1916 - 125 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | Savings Union Bank and Trust Company - 1917 - 88 էջ
...decedent within two 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 of death." (See Title II, Section 202, of the Act.) For the purposes of the tax, shares of stock in domestic... | |
 | Ewell D. Moore - 1917 - 40 էջ
...disposition, or any distribution made by decedent within two years prior to death, will, unless otherwise shown to the contrary, be deemed to have been made in contemplation of death, and, therefore, subject to the tax. Stock in a domestic corporation owned and held by a non-resident... | |
 | United States, Guaranty Trust Company of New York - 1917 - 60 էջ
...202, Paragraph C, there is required to be included in the gross estate of a decedent all the interest held jointly or as tenants in the entirety by the decedent and another person, "except such part thereof as may be shown to have originally belonged to such other... | |
 | North Dakota - 1917 - 490 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. 4. When Imposed. Such tax shall be imposed when any such person or corporation becomes beneficially... | |
 | National City Company, United States - 1919 - 104 էջ
...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,...contemplation of death within the meaning of this title; Transferred or trust created in contemplation of or to take effect after death. So deemed if made within... | |
 | 1919 - 460 էջ
...by the decedent within tiro yews prior to his death without such a consideration, shall, it Hie*,? shown to the contrary, be deemed to have been made...contemplation of death within the meaning of this title; (d) To the extent of the intercut therein held jointly or as tenants in the entirety by the decedent... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 430 էջ
...held jointly or as tenants in the entirety. — The statute provides for the taxation of interests held jointly, or as tenants in the entirety, by the decedent and any other .person or persons. This class of property includes all interests, whether in real or personal property, in which... | |
 | Rhode Island - 1919 - 1224 էջ
...hefore or after the passage of this act. Any transfer of property made hy a decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, he deemed to have heen made in contemplation of death within the meaning of this article." SEC. 3.... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 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. (State, of Wis., chap. 48b, sec. 1087.) 3. To make absolute the presumption that any transfer... | |
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