 | United States. Tax Court - 1946 - 1804 halaman
...in case of at fide sale for an adequate and full consideration In money or money's worth. Any tran of a material part of his property In the nature of a final disposition or distribution the made by the decedent within two years prior to his death without such consider* shall, unless shown... | |
 | United States. Tax Court - 1947 - 1522 halaman
...bona fide sale for an adequate and full consideration In money or money's worth. Any transfer of • material part of his property In the nature of a final...distribution thereof, made by the decedent within two yean prior to his death without such consideration, shall, unless shown to the contrary, be deemed... | |
 | United States. Tax Court - 1947 - 1522 halaman
...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 part of his property in...final disposition or distribution thereof, made by tne decedent within two years prior to his death without such consideration, shall, unless shown to... | |
 | 1949 - 600 halaman
...money's worth, made by the decedent within a period of two years ending with the date 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. If the executor... | |
 | United States, Walter Elbert Barton - 1950 - 1126 halaman
...consideration in money or money's worth), by trust or otherwise—• (A) in contemplation of 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 hare been made in contemplation of... | |
 | United States. Tax Court - 1950 - 1534 halaman
...consideration in money or money's worth) by trust or otherwise — (A) In contemplation of his death. Any transfer of a material part of his property In...thereof, made by the decedent within two years prior to bis death without such consideration, shall, unless shown to the contrary, be deemed to have been made... | |
 | United States. Tax Court - 1953 - 1326 halaman
...money's worth), by trust or otherwise— * •••••* • (A) In contemplation of his death. Any transfer of a material part of his property In...nature of a final disposition or distribution thereof, mndo by the decedent within two years prior to his death without such consideration, shall, unless... | |
 | United States. Internal Revenue Service - 1968 - 938 halaman
...exercised or released a general power of appointment, such transfer, relinquishinent, exercise, or release shall, unless shown to the contrary, be deemed to have been made in contemplation »f death within the meaning of this section and sections 203S and 2041 (relating to revocable transfers... | |
 | United States. Tax Court - 1962 - 1274 halaman
...years prior to his death without * * * [an adequate and full consideration in money or money's orth], shall, unless shown to the contrary, be deemed to have been made in mtemplntion of death within the meaning of this title [subchapter]." The decedent was 76 years of age... | |
 | United States. Tax Court - 1963 - 1104 halaman
...also the rebuttable presumption of section 2035 (b) that transfers made within 3 years of death will, unless shown to the contrary, be deemed to have been made in contemplation of death. Estate of Ffetcher E. Awrey, 5 TC 222 (1945). We are not satisfied that petitioner has overcome... | |
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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 consideration, shall, unless shown to the contrary, be deemed to have been... 
