 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...  Reports of the Tax Court of the United States - Page 792by United States. Tax Court - 1945Full view - About this book
 | 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
...Provided : That any conveyance, gift or transfer made within two years of the death of any decedent, without such consideration, shall, unless shown to...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. Court of Claims, Audrey Bernhardt - 1958 - 910 pages
...any period which does not in fact end before his death * * *. Any transfer of a material part of his property in the nature of a final disposition or distribution...contemplation of death within the meaning of this subchapter ; ***** This conclusion was reached because of the decedent's advanced age and the fact that the beneficiary... | |
 | United States. Court of Claims - 1928 - 760 pages
...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,...contemplation of death within the meaning of this title; * * *. «(c) * * ' " For the purpose of this title stock in a domestic corporation owned and... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 784 pages
...or exercised or released a power of appointment, such transfer, relinquishment, exercise, or release shall, unless shown to the contrary, be deemed to...have been made in contemplation of death within the meaning of subsections (c), (d), and (f) ; but no such transfer, relinquishment, exercise, or release... | |
 | United States. Court of Claims - 1930 - 854 pages
...fide sale for a fair consideration in money or money's worth. 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 priar to his death without such a consideration, shall, unless shown to the contrary, be deemed to... | |
 | United States. Department of the Treasury - 1922 - 1102 pages
...facie clause of section 202 (b) of the act, which provides that "Any transfer of a material part of his property in the nature of a final disposition or distribution...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... | |
 | 1926 - 1144 pages
...a fair consideration, and it further provided that any transfers of a material part of his property made by the decedent within two years prior to his...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,"... | |
 | 1921 - 1056 pages
...paragraph of section 202b not already set out declares that — "Any transfer of a material part of his property in the nature of a final 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... | |
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