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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 a consideration, shall, unless shown to the contrary, be deemed to have... "
Statutes of the United States of America - Halaman 274
oleh United States - 1921
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Investigation of Bureau of Internal Revenue: Hearings Before the ..., Volume 4-7

United States. Congress. Senate. Select Committee on Investigation of the Bureau of Internal Revenue - 1924 - 726 halaman
...of a material part of his property in nature of a final disposition or distribution thereof, made by decedent within two years prior to his death without...shall unless shown to the contrary, be deemed to have l>een made in contemplation of death within the meaning of this title. This is coupled with the fact...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...decedent ; ment 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...have been made in contemplation of death within the meaning of this title; and SEC. 202. (c) To the extent of the interest therein held jointly431 or as...
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The Federal Reporter

1925 - 1114 halaman
...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. Any transfer of a material...have been made in contemplation of death -within the meaning of this title." Сотр. St. Ann. Supp. 1919, § 63363/4C. It is claimed by the government...
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The State Department Reports of the State of New York, Volume 33,Masalah 258-269

New York (State) - 1925 - 800 halaman
...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...have been made in contemplation of death within the meaning of this article; (d) To the extent of any interest therein of which the decedent has at any...
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The Federal Reporter

1925 - 1106 halaman
...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...have been made in contemplation of death within the meaning of this title; and 134 LYNCH v. COXGDON l F. <2<1) 133 "(c) To the extent of the interest therein...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...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...have been made in contemplation of death within the meaning of Part I of this title; (d) To the extent of any interest therein of which the decedent has...
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The Federal Reporter

1925 - 1058 halaman
...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. Any transfer of a material...to his death without such a consideration, shall, uniese shown to the contrary, be deemed to have been made in contemplation of death within the meaning...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 halaman
...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...decedent within two years prior to his death, without a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation...
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Cases Decided in the Court of Claims of the United States, Volume 60

United States. Court of Claims - 1925 - 1126 halaman
...act of 1918. Martin Rocking Fifth Wheel Co., 466. IX. Section 402 of the revenue act of 1918, that "any transfer of a material part of his- property...years prior to his death without such a consideration [ie, a fair consideration in money or money's worth], shall, unless shown to the contrary, be deemed...
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Laws of the State of New York, Volume 1-2

New York (State) - 1925 - 1586 halaman
...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...final disposition or distribution thereof, made by thr decedent within two years prior to his death without such a consideration, shall, unless shown...
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