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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... "
Cases Decided in the Court of Claims of the United States - Page 240
by United States. Court of Claims - 1930
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Journal, Volume 2

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...
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Proceedings of the ... Annual Conference, Volume 15

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...
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Investigation of Bureau of Internal ..., Volumes 1-3; Volumes 8-10; Volume 35

United States. Congress. Senate. Select Committee on Investigation of the Bureau of Internal Revenue - 1924 - 1470 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,...shown to the contrary, be deemed to have been made n contemplation of death within the meaning of this title." 'i"ue decedent, a resident of Canton, 111.,...
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Investigation of Bureau of Internal Revenue: Hearings Before ..., Volumes 4-7

United States. Congress. Senate. Select Committee on Investigation of the Bureau of Internal Revenue - 1924 - 726 pages
...property in nature of a final disposition or distribution thereof, made by decedent within two years prior to his death without such a consideration, shall unless shown to the contrary, be deemed to have l>een made in contemplation of death within the meaning of this title. This is coupled with the fact...
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American Federal Tax Reports, Volume 5

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...
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Laws of the State of Mississippi

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...
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The Social Significance of the Inheritance Tax

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...
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The Federal Reporter

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...
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The Federal Reporter

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...
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Laws of the State of New York, Volumes 1-2

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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