 | United States. Congress. Senate. District of Columbia - 1932 - 44 pages
...contemplation of death, and any transfer of any such property made by a person within two years prior to death, shall, unless shown to the contrary, be deemed to have been made in contemplation of death. SEC. 4. Any property specified in paragraph (1), (2), or (3) of section 2 owned by a resident... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1933 - 1158 pages
...contemplation of death, and any transfer of any such property made by a person within two years prior to death, shall, unless shown to the contrary, be deemed to have been made in contemplation of death. SEC. 4. Any property specified in paragraph (1), (2), or (3) of section 2 owned by a resident... | |
 | United States. Board of Tax Appeals - 1935 - 1394 pages
...nature of a final disposition or distribution thereof, and without an adequate valuable consideration, shall, unless shown to the contrary, be deemed to...contemplation of death within the meaning of this section. The decision of the Probate Court of Milwaukee County, which was affirmed by the Supreme Court of the... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...death, in excess of $5,000, 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 title;" NOTE. — Section 302 (d) of the Revenue Act of 1926, as amended by the above section of the... | |
 | United States - 1939 - 780 pages
...death, in excess of $5,000, 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 subchapter. (e) JOINT INTERESTS. — To the extent of the interest therein held as joint tenants by... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...becomes effective. "(h) The transfer of any property, or interest therein, within 2 years prior to death, shall, unless shown to the contrary, be deemed to have been made in contemplation of death. "(i) All property and interest therein which shall pass from a decedent to the same beneficiary... | |
 | United States. Congress. House. District of Columbia Committee - 1937 - 358 pages
...: Provided, That any transfer of any such property made by a person within 2 years prior to death, shall, unless shown to the contrary, be deemed to have been made in contemplation of death. (7) Any property specified in paragraph (1), (2), or (3) of this section owned by a resident... | |
 | 1922 - 758 pages
...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...contemplation of death within the meaning of this title." In the leading case of this group, namely Shwab vs. Doyle, it appears Augusta Dickel, by a... | |
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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... 
