 | Philippines - 1945 - 1064 pages
...the property or the income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. Any transfer...distribution thereof, made by the decedent within three years prior to his death without such consideration, shall, unless shown to the contrary, be... | |
 | United States. Tax Court - 1947 - 1522 pages
...the property or the Income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. Any transfer...final disposition or distribution thereof, made by tne decedent within two years prior to his death without such consideration, shall, unless shown to... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...consideration in money or money's worth), by trust or otherwise—• (A) in contemplation of his death. Any transfer of a material part of his property in...decedent within two years prior to his death without such consideration, shall, unless shown to the contrary, be deemed to hare been made in contemplation of... | |
 | United States. Tax Court - 1950 - 1534 pages
...consideration in money or money's worth) by trust or otherwise — (A) In contemplation of his death. Any transfer of a material part of his property In...thereof, made by the decedent within two years prior to bis death without such consideration, shall, unless shown to the contrary, be deemed to have been made... | |
 | United States. Tax Court - 1951 - 1074 pages
...consideration In money or money's worth), by trust or otherwise — (A) In contemplation of his death. Any transfer of a material part of his property In...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... | |
 | United States. Tax Court - 1950 - 1992 pages
...consideration In money or money's worth), by trust or otherwise — (A) in contemplation of his death. Any transfer of a material part of his property In...distribution thereof, made by the decedent within """" years prior to his death without such consideration, shall, unless shown to the conTary, be deemed... | |
 | United States. Tax Court - 1962 - 1268 pages
...section as amended provides that any transfer of a material part of his property by a decedent "* * * in the nature of a final disposition or distribution...decedent within two years prior to his death without » * * [an adequate and full consideration in money or money's worth], shall, unless shown to the contrary,... | |
 | United States. Tax Court - 1950 - 1992 pages
...otherwise— (A) In contemplation of his death. Any transfer of a material part of his property la the nature of a final disposition or distribution...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... | |
 | United States. Tax Court - 1993 - 650 pages
...(1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession or enjoyment at or after, his death, except in case...for a fair consideration in money or money's worth * * * [Revenue Act of 1918, ch. 18, tit. IV, sec. 402(e), 40 Stat. 1097.] Congress included such property... | |
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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 consideration, shall, unless shown to the contrary, be deemed to have been... 
