 | United States. Department of the Treasury - 1922 - 1102 pages
...the presumption afforded by the prima facie clause of section 202 (b) of the act, which provides that "Any transfer of a material part of his property in...decedent within two years prior to his death without such a consideration (namely, a fair consideration in money or money's worth) shall, unless shown to the... | |
 | 1921 - 1056 pages
...has "at any time made." The remaining paragraph of section 202b not already set out declares that — "Any transfer of a material part of his property in...disposition or distribution thereof made by the decedent ivitMn two years prior to his death without such a consideration [n fair consideration in money or... | |
 | 1919 - 1082 pages
...of, or intended to take effect in possession or enjoyment at or after the death of the decedent, or in the nature of a final disposition or distribution...the decedent within two years prior to his death, under circumstances therein set forth. Section 202 (US Comp. St. 1916, § 6336y2c). It provides that... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...a bona fide sale for a fair consideration in money or money's worth. Any transfer of ESTATE TAX LAW a material part of his property in the nature of a...distribution thereof, made by the decedent within two yean prior to his death without such a consideration, shall, unless shown to the contrary, be deemed... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...after his death, except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in...decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation... | |
 | Joseph Warren - 1917 - 906 pages
...after his death, except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in...decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation... | |
 | United States, Guaranty Trust Company of New York - 1917 - 60 pages
...after his death, except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in...decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...The statute then provides as follows: "Any transfer of a material part of the property of a decedent in the nature of a final disposition or distribution...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 have... | |
 | Joseph Jay Scott - 1917 - 386 pages
...to take effect at or after his death, except a bona fide sale for money or the equivalent of money. Any transfer of a material part of his property in the nature of final disposition, made within two years prior to death without such a consideration, will be regarded,... | |
 | National City Company, United States - 1919 - 104 pages
...of this Act), except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in...decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation... | |
| |
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... 
