 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 717por United States. Tax Court - 1963Visualização integral - Acerca deste livro
 | Savings Union Bank and Trust Company - 1917 - 88 páginas
...decedent within two years prior to his death without such a consideration (ie, money or money's worth), shall, unless shown to the contrary, be deemed to have been made in contemplation of death." (See Title II, Section 202, of the Act.) For the purposes of the tax, shares of stock in domestic... | |
 | North Dakota - 1917 - 490 páginas
...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. 4. When Imposed. Such tax shall be imposed when any such person or corporation becomes beneficially... | |
 | Ewell D. Moore - 1917 - 40 páginas
...disposition, or any distribution made by decedent within two years prior to death, will, unless otherwise shown to the contrary, be deemed to have been made in contemplation of death, and, therefore, subject to the tax. Stock in a domestic corporation owned and held by a non-resident... | |
 | National City Company, United States - 1919 - 104 páginas
...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...contemplation of death within the meaning of this title; Transferred or trust created in contemplation of or to take effect after death. So deemed if... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 páginas
...his death, except in ike 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 title. Any transfer made within two years of the death of any decedent without consideration, save... | |
 | 1919 - 460 páginas
...by the decedent within tiro yews prior to his death without such a consideration, shall, it Hie*,? shown to the contrary, be deemed to have been made...contemplation of death within the meaning of this title; (d) To the extent of the intercut therein held jointly or as tenants in the entirety by the... | |
 | Tennessee - 1919 - 996 páginas
...equal in money or money's worth to the full value of the property transferred, shall be construed to have been made in contemplation of death within the meaning of this Act; and the words "contemplation of death" shall be taken to include that expectancy of death which... | |
 | United States - 1920 - 1064 páginas
...distribution thereof, made by the decedent within two years prior to his death without such a consideration, [ " "v b O C ) qc8 ܯ %fLN I ҬT P...+ R9 }_ 3 s ( a)W (E U)[ 8Eoc & ί E e$ MtEd( title ; (d) To the extent of the interest therein held jointly or as tenants in the entirety by the... | |
 | Irving National Bank, New York - 1920 - 150 páginas
...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...contemplation of death within the meaning of this law; (d) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent... | |
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