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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... "
Journal - Página 647
por Michigan. Legislature. Senate - 1923
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Cases Decided in the Court of Claims of the United States, Volumen63

United States. Court of Claims - 1928 - 760 páginas
...created a trust, in contemplation of or intended to take effect in 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 part of his property in the nature of a final disposition or distribution...
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Cases Decided in the Court of Claims of the United States, Volumen69

United States. Court of Claims - 1930 - 854 páginas
...fide sale for a fair consideration in money or money's worth. 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 priar to his death without such a consideration, shall, unless shown to the contrary, be deemed to...
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

United States. Department of the Treasury - 1922 - 1102 páginas
...facie clause of section 202 (b) of the act, which provides that "Any transfer of a material part of his property in the nature of a final disposition or distribution...by the decedent within two years prior to his death without such a consideration (namely, a fair consideration in money or money's worth) shall, unless...
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The Federal Reporter: Cases Argued and Determined in the ..., Volúmenes273-274

1921 - 2116 páginas
...created a trust, in contemplation of or intended to take effect in 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." The value of the net estate is ascertained by making certain authorized deductions from the value of...
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The New York Supplement, Volumen172

1919 - 1082 páginas
...of, or intended to take effect in possession or enjoyment at or after the death of the decedent, or in the nature of a final disposition or distribution...the decedent within two years prior to his death, under circumstances therein set forth. Section 202 (US Comp. St. 1916, § 6336y2c). It provides that...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 páginas
...created a trust, in contemplation of or intended to take effect in 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 ESTATE TAX LAW a material part of his property in the nature of a final disposition...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - 1917 - 66 páginas
...fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution...by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 páginas
...fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution...by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 páginas
...fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution...by the decedent within two years prior to his death without such a consideration shall, unless shown to the contrary, be deemed to have been made in contemplation...
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Select Cases and Other Authorities on the Law of Wills and Administration

Joseph Warren - 1917 - 906 páginas
...fide sale for a fair consideration in money or money's worth. Any transfer of a material part of his property in the nature of a final disposition or distribution...by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation...
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