 ... (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except...  Laws of the State of New York - Halaman 608oleh New York (State) - 1925Tampilan utuh - Tentang buku ini
 | United States. Court of Claims - 1929 - 868 halaman
...(1) by will, or (2) by deed executed in contemplation of, or intended to take effect in possession or enjoyment at or after his death except in case...for a fair consideration in money or money's worth; * * *." The property covered by the marriage trust was valued in the tax return at $193,545.68, and... | |
 | United States. Court of Claims - 1930 - 854 halaman
...(whether such transfer or trust is made or created before or after the passage of this act), except in case of a bona fide sale for a fair consideration in money or money's worth." This language is so plain and definite that it is clear that this section applies to the transfer under... | |
 | United States. Court of Claims - 1925 - 828 halaman
...made as described was intended to take effect in possession and enjoyment after death or constituted a bona fide sale for a fair consideration in money or money's worth. In the solution of this issue we think it essential to not only consider the transaction from a mere... | |
 | United States. Department of the Treasury - 1922 - 1102 halaman
...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...final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration (namely, a fair consideration... | |
 | 1943 - 1224 halaman
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 | 1921 - 2116 halaman
...respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case...for a fair consideration in money or money's worth." The value of the net estate is ascertained by making certain authorized deductions from the value of... | |
 | 1935 - 1170 halaman
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 | 1921 - 1056 halaman
...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...final disposition or distribution thereof made by the decedent ivitMn two years prior to his death without such a consideration [n fair consideration... | |
 | 1926 - 1144 halaman
...which the decedent has at any time made a transfer in contemplation of or intended to take effect in enjoyment at or after his death, except in case of a bona fide sale for a fair consideration, and it further provided that any transfers of a material part of his property made by the decedent... | |
 | 1945 - 1204 halaman
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