 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 U.S. Board of Tax Appeals - Page 393by United States. Board of Tax Appeals - 1930Full view - About this book
 | United States. Court of Claims - 1930 - 854 pages
...intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's...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. Court of Claims - 1929 - 868 pages
...contemplation of death, except in a case of a bona fide sale for a fair consideration, and also that — " Any transfer of a material part of his property in...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 been made... | |
 | 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...made by the decedent within two years prior to his death without such a consideration (namely, a fair consideration in money or money's worth) shall,... | |
 | 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...made by the decedent within two years prior to his death, under circumstances therein set forth. Section 202 (US Comp. St. 1916, § 6336y2c). It provides... | |
 | United States. Supreme Court - 1940 - 828 pages
...enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. Any transfer...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... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...intended to take effect in possession or enjoyment at or after his death, except in case of 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 final disposition or distribution... | |
 | Joseph Warren - 1917 - 906 pages
...intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's...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 been made... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's...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 been made... | |
 | United States, Guaranty Trust Company of New York - 1917 - 60 pages
...intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's...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 been made... | |
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