 | New York (State) - 1935 - 1272 pages
...of five thousand dollars, then, to the extent of such excess, such relinquishment or relinquishments shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this article ; § 2. The second sentence of paragraph numbered two of section i 240-8, two hundred and forty-nine-s... | |
 | Indiana - 1921 - 1060 pages
...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,... | |
 | United States. Department of the Treasury - 1922 - 1102 pages
...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 * * *." It is incompetent for a witness to state a fact which is for the ultimate conclusion... | |
 | 1926 - 1144 pages
...material part of his property 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. By section 409 (Сотр. St. Ann. Supp. 1919, § 6336%j), the tax, unless "sooner paid in full,"... | |
 | Wisconsin - 1913 - 76 pages
...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. (Am. ch. 643, s. 1, 1913.) When imposed. 4. Such tax shall be imposed when any such person... | |
 | Rhode Island. Board of Tax Commissioners - 1914 - 1178 pages
...or after the passage of this act. Any transfer of property made by a decedent within two years prior to his death without such a consideration, shall,...contemplation of death within the meaning of this article." SEC. 3. Section 10 of said Chapter 1339 of the Public Laws is hereby amended so as to read... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...the nature of a final disposition or distribution thereof, made by the decedent within two yean prior to his death without such a consideration, shall,...contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent... | |
 | Joseph Warren - 1917 - 906 pages
...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; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent... | |
 | United States, Guaranty Trust Company of New York - 1917 - 66 pages
...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; and (c) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...decedent within two years prior to his death without full consideration in money or money's worth, shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this chapter. I 2. That said chapter 6 be and the same is hereby further amended by repealing "152, Sec.... | |
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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... 
