 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 647por Michigan. Legislature. Senate - 1923Vista completa - Acerca de este libro
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 páginas
...an adequate and full 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 consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation... | |
 | 1922 - 758 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 consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...an adequate and full 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 consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation... | |
 | 1923 - 994 páginas
...in contemplation of or intended to take effect in possession or enjoyment at or after the decedent's death, except in case of a bona fide sale for a fair consideration in money or money's worth. This Is Intended to include all vested future Interests which might otherwise be subject to tax. How... | |
 | 1939 - 1030 páginas
...in contemplation of death within the meaning of this title. 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 but prior to the enactment of this Act, without such consideration, shall, unless shown to the contrary,... | |
 | United States - 1953 - 1744 páginas
...his death, or" In lieu of "(A) In contemplation of his death. Any transfer of a material part of his y's worth), by trust or otherwise, where the enjoyment thereof without consideration, shall unless shown to the contrary, be deemed to have been made In contemplation... | |
 | United States. Tax Court - 1944 - 1686 páginas
...adequate «nd full consideration In money or money's worth. Any transfer of a material part of hl« property In the nature of a final disposition or distribution...by the decedent within two years prior to his death without such consideration, shall, unless shown to tbe contrary, he deemed to have been made In contemplation... | |
 | United States. Court of Claims - 1943 - 810 páginas
...an adequate and full 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 consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation... | |
 | United States, Walter Elbert Barton - 1950 - 1126 páginas
...trust or otherwise—• (A) in contemplation of his death. 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 consideration, shall, unless shown to the contrary, be deemed to hare been made in contemplation... | |
 | United States. Tax Court - 1950 - 1534 páginas
...by trust or otherwise — (A) In contemplation of his death. Any transfer of a material part of his property In the nature of a final disposition, or...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... | |
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