 | United States. Court of Claims - 1930 - 854 страница
...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 - 1958 - 910 страница
...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 - 1929 - 868 страница
...(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 - 1922 - 1102 страница
...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... | |
 | 1921 - 2116 страница
...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... | |
 | 1921 - 1056 страница
...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... | |
 | United States. Supreme Court - 1940 - 828 страница
...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... | |
 | Harris, Forbes & Co., New York - 1916 - 140 страница
...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 - 1917 - 88 страница
...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 - 1917 - 908 страница
...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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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... 
