| Michigan. Legislature. Senate - 1923 - 688 pages
...to his death, except in 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 section. Such tax shall also he imposed when any such * * * grantee, vendee or donee becomes beneficially... | |
| National Tax Association - 1923 - 578 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. By Power of Appointment — 4. Whenever any person shall exercise a power of appointment derived... | |
| 1927 - 1150 pages
...disposition or distribution, 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. This language, in my opinion, covers the facts of this case. It is not susceptible of a prospective... | |
| Mississippi - 1924 - 828 pages
...distribution thereof, made by a decedent within two years of his death without such consideration, shall, be deemed to have been made in contemplation of death within the meaning of this act. Deductions from the gross estate. Sec. 6. That for the purpose of the tax, the value of the net... | |
| Eugenio Rignano - 1924 - 136 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. Art. 4. Contracts in Contemplation of Death. — The amount due upon the claim of any creditor... | |
| 1925 - 1106 pages
...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; and 134 LYNCH v. COXGDON l F. <2<1) 133 "(c) To the extent of the interest therein held jointly or... | |
| 1925 - 1114 pages
...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." Сотр. St. Ann. Supp. 1919, § 63363/4C. It is claimed by the government that the value of both... | |
| New York (State) - 1925 - 1586 pages
...nature of a final disposition or distribution thereof, made by thr decedent within two years prior to his death without such a consideration, shall,...contemplation of death within the meaning of this article; (d) To the extent of any interest therein of which the decedent has at any time made a transfer,... | |
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