| United States. Court of Claims - Law reports, digests, etc - 1930 - 854 pages
...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...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... | |
| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 910 pages
...without reference to his death or for any period which does not in fact end before 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 have been made in contemplation of... | |
| United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...(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. Department of the Treasury - Finance, Public - 1922 - 1102 pages
...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...years prior to his death without such a consideration (namely, a fair consideration in money or money's worth) shall, unless shown to the contrary, be deemed... | |
| Law reports, digests, etc - 1921 - 2116 pages
...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... | |
| Law reports, digests, etc - 1921 - 1056 pages
...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...disposition or distribution thereof made by the decedent ivitMn two years prior to his death without such a consideration [n fair consideration in money or... | |
| Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...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...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 or distribution... | |
| Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...of the decedent in property held jointly or as tenants in the entirety. For the purposes of the tax, "any transfer of a material part of his property in...years prior to his death without such a consideration (ie, money or money's worth), shall, unless shown to the contrary, be deemed to have been made in contemplation... | |
| Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 pages
...The statute then provides as follows: "Any transfer of a material part of the property of a decedent in the nature of a final disposition or distribution...decedent within two years prior to his death without full consideration in money or money's worth, shall, unless shown to the contrary, be deemed to have... | |
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