 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...  Statutes of the United States of America - Page 274by United States - 1921Full view - About this book
 | United States. Court of Claims - 1929 - 868 pages
...contemplation of death, except in a case of a bona fide sale for a fair consideration, and also that — " Any transfer of a material part of his property in...have been made in contemplation of death within the meaning of this title." It is contended on behalf of plaintiffs, for certain reasons which we need... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 910 pages
...without reference to his death or for any period which does not in fact end before his death * * *. Any transfer of a material part of his property in...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... | |
 | United States. Court of Claims - 1930 - 854 pages
...possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth. Any transfer of a material...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 pages
...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... | |
 | United States. Department of the Treasury - 1922 - 1102 pages
...the presumption afforded by the prima facie clause of section 202 (b) of the act, which provides that "Any transfer of a material part of his property in...years prior 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... | |
 | 1921 - 1056 pages
...has "at any time made." The remaining paragraph of section 202b not already set out declares that — "Any transfer of a material part of his property in...disposition or distribution thereof made by the decedent ivitMn two years prior to his death without such a consideration [n fair consideration in money or... | |
 | 1919 - 1082 pages
...of, or intended to take effect in possession or enjoyment at or after the death of the decedent, or in the nature of a final disposition or distribution...the decedent within two years prior to his death, under circumstances therein set forth. Section 202 (US Comp. St. 1916, § 6336y2c). It provides that... | |
 | United States. Supreme Court - 1940 - 828 pages
...or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. Any transfer of a material...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... | |
 | Rhode Island. Board of Tax Commissioners - 1914 - 1178 pages
...transfer, whether made before or after the passage of this act. Any transfer of property made by a decedent within two years prior to his death without...have been made in contemplation of death within the meaning of this article." SEC. 3. Section 10 of said Chapter 1339 of the Public Laws is hereby amended... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...a bona fide sale for a fair consideration in money or money's worth. Any transfer of ESTATE TAX LAW a material part of his property in the nature of a...distribution thereof, made by the decedent within two yean prior to his death without such a consideration, shall, unless shown to the contrary, be deemed... | |
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