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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... "
Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ... - Page 822
by United States - 1920 - 1035 pages
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Cases Decided in the Court of Claims of the United States, Volume 69

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...
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Cases Decided in the United States Court of Claims ... with ..., Volume 139

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...
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Cases Decided in the Court of Claims of the United States, Volume 66

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...
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

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...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 273-274

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...
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The Federal Reporter, Volume 269

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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 309

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1940 - 830 pages
...enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. Any transfer...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...
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Income Tax Law: Analysis and Comment

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...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

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...
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A Treatise on the Law of Inheritance Taxation: With Practice and Forms

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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