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... Reports of the Tax Court of the United States - Página 549por United States. Tax Court - 1943Visualização integral - Acerca deste livro
| New York (State) - 1935 - 1272 páginas
...of five thousand dollars, 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 article ; § 2. The second sentence of paragraph numbered two of section i 240-8, two hundred and forty-nine-s... | |
| Kentucky - 1936
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| Indiana - 1921 - 1060 páginas
...Provided : That any conveyance, gift or transfer made within two years of the death of any decedent, without such consideration, shall, unless shown to...contrary, be deemed to have been made in contemplation of death. 5. When any such person or corporation becomes beneficially entitled, in possession or expectancy,... | |
| Arkansas - 1923 - 910 páginas
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| United States. Court of Claims, Audrey Bernhardt - 1958 - 910 páginas
...death or for any period which does not in fact end before his death * * *. Any transfer of a material part of his property in the nature of a final disposition...contemplation of death within the meaning of this subchapter ; ***** This conclusion was reached because of the decedent's advanced age and the fact... | |
| United States. Court of Claims - 1925 - 828 páginas
...of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition...decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation... | |
| United States. Court of Claims - 1928 - 760 páginas
...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,...contemplation of death within the meaning of this title; * * *. «(c) * * ' " For the purpose of this title stock in a domestic corporation owned and... | |
| United States. Court of Claims - 1930 - 854 páginas
...of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition...distribution thereof, made by the decedent within two years priar to his death without such a consideration, shall, unless shown to the contrary, be deemed to... | |
| United States. Court of Claims, Audrey Bernhardt - 1962 - 784 páginas
...or exercised or released a power of appointment, such transfer, relinquishment, exercise, or release shall, unless shown to the contrary, be deemed to...have been made in contemplation of death within the meaning of subsections (c), (d), and (f) ; but no such transfer, relinquishment, exercise, or release... | |
| Nebraska - 1955 - 1130 páginas
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