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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... "
A Treatise on the Law of Inheritance Taxation and the Federal Estate and ... - Page 52
by Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 pages
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Laws of the State of New York, Volume 1

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 ; ยง 2. The second sentence of paragraph numbered two of section i 240-8, two hundred and forty-nine-s...
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Cases Decided in the Court of Claims of the United States, Volume 65

United States. Court of Claims - 1925 - 828 pages
...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,...contemplation of death within the meaning of this title: * * * " The defendant raises the additional question of a transfer in contemplation of or intended...
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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
...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...
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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
...this act. Any transfer of property made by a decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary,...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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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

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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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...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,...contemplation of death within the meaning of this title; Transferred or trust created in contemplation of or to take effect after death. So deemed if made within...
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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
...his death, except in ike case of a bona fide sale for a fair consideration in money or money's worth, shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this title. Any transfer made within two years of the death of any decedent without consideration, save and except...
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 192 pages
...death, except in th-e case of a bona fide sale for a fair consideration in money or money's worth, shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this title. Any transfer made within two years of the death of any decedent without consideration, save and except...
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Congressional Serial Set

1919 - 460 pages
...by the decedent within tiro yews prior to his death without such a consideration, shall, it Hie*,? shown to the contrary, be deemed to have been made...contemplation of death within the meaning of this title; (d) To the extent of the intercut therein held jointly or as tenants in the entirety by the decedent...
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