 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...  Income Tax Law: Analysis and Comment - Page 115by Harris, Forbes & Co., New York - 1916 - 125 pagesFull 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
...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,... | |
 | United States. Court of Claims - 1930 - 854 pages
...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,...contemplation of death within the meaning of this title." The gifts in question were undoubtedly a material part of decedent's property and were in the nature... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 910 pages
...disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary,...contemplation of death within the meaning of this subchapter ; ***** This conclusion was reached because of the decedent's advanced age and the fact... | |
 | 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. Department of the Treasury - 1922 - 1102 pages
...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 to have been made in contemplation of death * * *." It is incompetent for a witness to state a fact which is for the ultimate conclusion... | |
 | 1926 - 1144 pages
...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 death. By section 409 (Сотр. St. Ann. Supp. 1919, § 6336%j), the tax, unless "sooner paid in full,"... | |
 | Wisconsin - 1913 - 76 pages
...disposition or distribution thereof, and without an adequate valuable consideration, shall be construed to have been made in contemplation of death within the meaning of. this section. (Am. ch. 643, s. 1, 1913.) When imposed. 4. Such tax shall be imposed when any such person... | |
 | Rhode Island. Board of Tax Commissioners - 1914 - 1178 pages
...before or after the passage of this act. Any transfer of property made by a decedent within two years prior to his death without such a consideration, shall,...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... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...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...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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