 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
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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...have been made in contemplation of death within the meaning of Part I of this title; SEC. 302. (d) To the extent of any interest therein of which the decedent... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 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...have been made in contemplation of death within the meaning of Part I of this title; (d) To the extent of any interest therein of which the decedent has... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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...have been made in contemplation of death within the meaning of Part I of this title; (d) To the extent of any interest therein of which the decedent has... | |
 | United States. Court of Claims - 1925 - 1126 páginas
...prior to his death without such a consideration [ie, a fair consideration in money or money's worth], shall, unless shown to the contrary, be deemed to have been made in contemplation of death * * *," declares a presumption which may be rebutted by circumstances liberally construed in... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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...have been made in contemplation of death within the meaning of Part I of this title; (d) To the extent of any interest therein of which the decedent has... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 páginas
...conveyance, gift or transfer made within two years of the death of any decedent, without such consideration, shall, unless shown to the 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,... | |
 | 1926 - 1132 páginas
...of his property 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. By section 409 (Сотр. St. Ann. Supp. 1919, § 6336%j), the tax, unless "sooner paid in full,"... | |
 | Michigan. Legislature. Senate - 1927 - 736 páginas
...his death, except in the 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 have...contemplation of death within the meaning of this section. Such tax shall also be imposed when any such grantee, vendee, or donee becomes beneficially entitled... | |
 | United States. Board of Tax Appeals - 1927 - 1530 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; (d) To the extent of the interest therein held jointly or as tenants in the entirety by the... | |
 | North Carolina - 1927 - 800 páginas
...distribution thereof and without an adequate valuable consideration, shall in the absence of proof to the contrary, be deemed to have been made in contemplation of death within the meaning of this section. Fourth. When any person or corporation comes into possession or enjoyment, by a transfer from a resident... | |
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