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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 consideration, shall, unless shown to the contrary, be deemed to have been... "
Cases Decided in the Court of Claims of the United States - Page 245
by United States. Court of Claims - 1929
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Laws of the State of Indiana, Passed at the ... Session of the General Assembly

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,...
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

United States. Department of the Treasury - 1922 - 1102 pages
...account 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...years prior 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...
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The Federal Reporter, Volume 269

1921 - 1056 pages
...decedent 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...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...
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The Federal Reporter

1926 - 1142 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 death without such consideration shall, unless shown to the contrary, be deemed to have been made in contemplation of...
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The New York Supplement, Volume 172

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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 309

United States. Supreme Court - 1940 - 830 pages
...except in case of a bona fide sale for an adequate and full 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 consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of...
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Income Tax Law: Analysis and Comment

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...
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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
...of the decedent in property held jointly or as tenants in the entirety. For the purposes of the tax, "any transfer of a material part of his property in...years prior to his death without such a consideration (ie, money or money's worth), shall, unless shown to the contrary, be deemed to have been made in contemplation...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

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...
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The Income Tax and Other Federal Taxes

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,...
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