 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...  Statutes of the United States of America - Page 274by United States - 1921Full view - About this book
 | Joseph Warren - 1917 - 906 pages
...possession or enjoyment at or 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...have been made in contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly or as tenants in... | |
 | United States, Guaranty Trust Company of New York - 1917 - 66 pages
...possession or enjoyment at or 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...have been made in contemplation of death within the meaning of this title; and (c) To the extent of the interest therein held jointly or as tenants in... | |
 | 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... | |
 | 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... | |
 | National City Company, United States - 1919 - 104 pages
...before or after the passage 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...have been made in contemplation of death within the meaning of this title; Transferred or trust created in contemplation of or to take effect after death.... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...which are made in lieu of or to avoid the passing of property transferred by testate or intestate laws. Any transfer of a material part of his property in...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 in money... | |
 | Ewell D. Moore - 1919 - 44 pages
...before or after the passage of this Act) except in case of bona fide sale for a fair consideration in money or money's worth. Any transfer of a material...the nature of a final disposition or distribution made within '2 years prior to death without such consideration will, unless shown to the contrary,... | |
 | Rhode Island - 1919 - 1224 pages
...transfer, whether made hefore or after the passage of this act. Any transfer of property made hy a decedent within two years prior to his death without...consideration, shall, unless shown to the contrary, he deemed to have heen made in contemplation of death within the meaning of this article." SEC. 3.... | |
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