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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 a consideration, shall, unless shown to the contrary, be deemed to have... "
The Federal Estate Tax Law and Regulations (United States Inheritance Tax ... - Էջ 11
United States, Guaranty Trust Company of New York - 1917 - 53 էջ
Ամբողջությամբ դիտվող - Այս գրքի մասին

Administration of Decedents' Estates (Maryland)

James Wallace Bryan - 1920
...decedent within two years prior to his death, except by sale for a fair consideration, is presumed to have been made in contemplation of death within the meaning of this clause. (3) Property held jointly or as tenants by the entireties by the decedent and any other person,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Argued and Adjudged in the Supreme Court of the United States, Հատոր 255

United States. Supreme Court - 1921
...respect to which he has created a trust, in contemplation cf or intended to take effect in possession or enjoyment at or after his death, except in case...contemplation of death within the meaning of this title; . . ." The amendment of March 3, 1917, (39 Stat. 1002), pertains merely to the rates, and need not...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Reports: Cases Adjudged in the Supreme Court, Հատոր 255

United States. Supreme Court - 1921
...respect to which he has created a trust, in contemplation cf or intended to take effect in possession or enjoyment at or after his death, except in case...contemplation of death within the meaning of this title; . . ." The amendment of March 3, 1917, (39 Stat. 1002), pertains merely to the rates, and need not...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Wills, Estates & Trusts: A Manual of Law, Accounting, & Procedure ...

Thomas Conyngton, H. C. Knapp, P. W. Pinkerton - 1921 - 825 էջ
...which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death . . . except in...contrary, be deemed to have been made in contemplation of death." The regulations define and explain the various stipulations of this section, but until the...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Statutes of the United States of America

United States - 1921
...of this Act) , except in case of a bona fide sale for af air consideration in two* years tac'iuded". in money or money's worth. Any transfer of a material...have been made in contemplation of death within the meaning loint in * title; terests" Jl"" (d) To the extent of the interest therein held jointly or as...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Journal of Accountancy, Հատոր 31

1921
...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 * * * ." 6. SAME—TRANSFER IN CONTEMPLATION OF DEATH—CONCLUSION OF WITNESS. It is incompetent...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Laws of the State of New York, Հատոր 2

New York (State) - 1921
...years prior to his death, without a valid and adequate consideration therefor, shall be presumed to have been made in contemplation of death within the meaning of this chapter. The value of every future or limited estate, income, interest or annuity for any life or lives...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled "An Act ...

New York (State) - 1921 - 314 էջ
...years prior to his death, without a valid and adequate consideration therefor, shall be presumed to have been made in contemplation of death within the meaning of this chapter. The value of every future or limited estate, income, interest or annuity for any life or lives...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Journal of the Assembly of the State of New York, Հատոր 2

New York (State). Legislature. Assembly - 1921
...years prior to his death, without a valid and adequate consideration therefor, shall be presumed to have been made in contemplation of death within the meaning of this chapter". Page 26, line 10, after the comma after " care " insert in italics " improvement ". Page...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Supreme Court Reports, Հատոր 65

United States. Supreme Court - 1922
...created a trust, in contem• 19 1920. OCT. TZBM, plation of or intended to take effect in possession or enjoyment at or after his death, except in case...contemplation of death within the meaning of this title; ..." The amendment of March 3, 1917 (39 Stat. at L. 1002, chap. 159, Сотр. Stat. § 6336J b, Fed....
Ամբողջությամբ դիտվող - Այս գրքի մասին




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