 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
 | New York (State) - 1925 - 800 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 article; (d) To the extent of any interest therein of which the decedent has at any time made a transfer,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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,...have been made in contemplation of death within the meaning of Part I of this title; SEC. 302. (d) To the extent of any interest therein of which the decedent... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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,...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... | |
 | 1921 - 1056 էջ
...estate and the expenses of administration, and is subject to distribution as a part of his estate, and to the extent of the interest therein held jointly...the entirety by the decedent and any other person. Section 203 (Comp. St. § 6336y2d) provides that the value of the net estate shall be determined by... | |
 | 1925 - 1058 էջ
...made by the decedent within two years prior to his death without such a consideration, shall, uniese shown to the contrary, be deemed to have been made...contemplation of death within the meaning of this title." Сотр. St Ann. Supp. 1919, §§ 6336%b, 6336%c. [1] It is, of course, clear that the gifts were... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 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, unless shown to the contrary, be deemed to hare been made in contemplation of death within the meaning of this article; (d) To the extent of anj'... | |
 | United States. Court of Claims - 1925 - 1126 էջ
...prior to his death without such a consideration [ie, 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 * * *," declares a presumption which may be rebutted by circumstances liberally construed in... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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,...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... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 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,... | |
 | 1926 - 1112 էջ
...disposition or distribution, 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. This language, in my opinion, covers the facts of this case. It is not susceptible of a prospective... | |
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