...and full consideration in money or money's worth) transferred an interest in property, such transfer shall, unless shown to the contrary, be deemed to have been made in contemplation of death ; but no such transfer made before such three-year period shall be treated as having been made...

...also a special statutory provision which says that gifts made within 3 years prior to decedent's death "shall, unless shown to the contrary, be deemed to have been made in contemplation of death." Petitioner has taken upon itself the burden of showing "to the contrary." Regulations 105,...

...by the decedent within two years prior to his death without such consideration, shall, unless sbown to the contrary, be deemed to have been made In contemplation of death within tbe meaning of this title. •ART. 17. Trans/erg conditioned upon «urt-iwor«Mp. — The statutory...

...certain transfers made within two years prior to the death of decedent, "shall be deemed and held to have been made in contemplation of death within the meaning of this title," did not create "a rebuttable presumption," but that it created a pre-sumption "definitely conclusive—incapable...

...exercised or released a general power of appointment, such transfer, relinqulshment, exercise, or release shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this section and sections 2038 and 2041 (relating to revocable transfers and powers of appointment) ; but...

...ending with the date of his death * * * transferred an interest in property, * * * such transfer * * * shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this section * * * [8] The issue of whether a gift was made in contemplation of death is a factual one requiring...

...August IS. 1037. (h) The transfer of any property, or interest therein, within 2 years prior to death, shall, unless shown to the contrary, be deemed to have been made in contemplation of death. (il All property and interest therein which shall pass from a decedent to the same beneficiary...

...Tax Reform Act of 1976, Pub. L. 94-455, 90 provided further that a transfer within 3 years of death "shall, unless shown to the contrary, be deemed to have been made in contemplation of death." The fact that the gifts herein, totaling $203,500, were made within 3 years of the decedent's...

...August IS, 1!I37. (h) The transfer of any property, or interest therein, within 2 years prior to death, shall, unless shown to the contrary, be deemed to have been made in contemplation of death. (i) All property and interest therein which shall pass from a decedent to the same beneficiary...

...August IS. 1037. (h) The transfer of any property, or interest therein, within 2 years prior to death, shall, unless shown to the contrary, be deemed to have been made in contemplation of death. (i) All projierty and interest therein which shall pass from a decedent to the name l«-neticiary...