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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... "
Public and Local Acts of the Legislature of the State of Michigan - Page 424
by Michigan - 1923
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Laws of the State of Indiana, Passed at the ... Session of the General Assembly

Indiana - 1921 - 1060 pages
...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,...
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Cases Decided in the United States Court of Claims ... with ..., Volume 139

United States. Court of Claims, Audrey Bernhardt - 1958 - 910 pages
...distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this subchapter ; ***** This conclusion was reached because of the decedent's advanced age and the fact...
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Cases Decided in the United States Court of Claims ... with ..., Volume 148

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...
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Report of the Board of Tax Commissioners Made to the Governor ..., Issues 2-15

Rhode Island. Board of Tax Commissioners - 1914 - 1178 pages
...transfer of property made by a decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to...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...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...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 to...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...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...disposition or distribution thereof, made by the decedent within two years prior to his death without full consideration in money or money's worth, shall, unless...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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Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - 1917 - 906 pages
...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...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...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 pages
...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...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...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 60 pages
...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...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...
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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...disposition or distribution thereof, made by the decedent within six years prior to his death, except in ike case of a bona fide sale for a fair consideration...contemplation of death within the meaning of this title. Any transfer made within two years of the death of any decedent without consideration, save...
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