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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... "
Trust Companies - Page 35
1921
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - 1929 - 868 pages
...in 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...a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown...
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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...a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration (namely, a fair consideration...
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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...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...
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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 final disposition or distribution thereof, made by the decedent within two yean prior to his death without such a consideration, shall, unless shown...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 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...a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration shall, unless shown...
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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
...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...a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown...
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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
...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...a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown...
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Select Cases and Other Authorities on the Law of Wills and Administration

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...a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown...
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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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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

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...a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown...
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