 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...  Income Tax Law: Analysis and Comment - 115. lappuseautors: Harris, Forbes & Co., New York - 1916 - 125 lapasPilnskats - Par šo grāmatu
 | New York (State) - 1935 - 1272 lapas
...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 lapas
...That any 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,... | |
 | Arkansas - 1923 - 910 lapas
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 | United States. Court of Claims - 1930 - 854 lapas
...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,...contemplation of death within the meaning of this title." The gifts in question were undoubtedly a material part of decedent's property and were in the nature... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 910 lapas
...disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary,...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, Audrey Bernhardt - 1962 - 784 lapas
...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 lapas
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 | United States. Department of the Treasury - 1922 - 1102 lapas
...to his death without such a consideration (namely, 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 * * *." It is incompetent for a witness to state a fact which is for the ultimate conclusion... | |
 | 1943 - 1226 lapas
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