 | United States. Tax Court - 1959 - 1470 էջ
...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,... | |
 | United States. Tax Court - 1950 - 1992 էջ
...within """" years prior to his death without such consideration, shall, unless shown to the conTary, be deemed to have been made In contemplation of death within the meaning of this tnbchapter ; or (B) under which he has retained for his life or for any period not ascertainable without... | |
 | United States. Internal Revenue Service - 1972 - 624 էջ
...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... | |
 | United States. Tax Court - 1945 - 1364 էջ
...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... | |
 | United States. Tax Court - 1950 - 1678 էջ
...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... | |
 | United States. Tax Court - 1985 - 1410 էջ
...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... | |
 | United States. Tax Court - 1972 - 988 էջ
...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... | |
 | United States. Congress. House. Committee on the District of Columbia - 1971 - 966 էջ
...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... | |
 | United States. Tax Court - 1978 - 1174 էջ
...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... | |
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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... 
