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. Tax Court - 1985 - 1410 pages
...ending with the date of his death * * * transferred an interest in property, * * * such transfer * * * shall, unless shown to the contrary, be deemed to...have been made in contemplation of death within the meaning of this section * * * [8] The issue of whether a gift was made in contemplation of death is... | |
| United States. Tax Court - 1972 - 988 pages
...exercised or released a general power of appointment, such transfer, relinqulshment, exercise, or release shall, unless shown to the contrary, be deemed to...have been made In contemplation of death within the meaning of this section and sections 2038 and 2041 (relating to revocable transfers and powers of appointment)... | |
| 1949 - 430 pages
...and full consideration in money or money's worth, made by the decedent within two years of his death, of a material part of his property in the nature of a final disposition or distribution thereof, is, unless shown to the contrary, deemed to have been made in contemplation of death. (d) If the executor... | |
| 1926 - 1110 pages
...against the United States to recover taxes erroneously or illegally collected, where the amount does without such a consideration, shall, unless shown...have been made in contemplation of death within the meaning of this title; * * "(f) To the extent of the amount rcceivnot exceed $10,000, and this section,... | |
| United States - 1939 - 780 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... | |
| CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 pages
...exercised or released a general 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 this section and sections 2038 and 2041 (relating to revocable transfers and powers of appointment);... | |
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