 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...  The Taxation of Inheritance - Page 347by William John Shultz - 1926 - 379 pagesFull view - About this book
 | New York (State) - 1935 - 1272 pages
...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 pages
...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 pages
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 | United States. Court of Claims - 1928 - 760 pages
...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, 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... | |
 | Nebraska - 1955 - 1130 pages
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 | United States. Department of the Treasury - 1922 - 1102 pages
...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... | |
 | 1944 - 1218 pages
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 | 1926 - 1144 pages
...material part 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,"... | |
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