Add to ORKGThe phrase in contemplation of death is used in connection with gifts in federal estate tax law\u27 and in connection with gifts causa mortis at common law. The purpose of this paper is to determine the difference, if any, between the scope of the phrase for federal estate tax purposes and the scope of the phrase for purposes of gifts causa mortis
Motion for a refund was made by the plaintiff on the ground that certain transfers made within two y...
The acquisition of rights to a savings contribution on the basis of an instruction in case of death ...
The decedent purchased several single-premium annuity contracts, the annuity payments to be made to ...
The phrase in contemplation of death is used in connection with gifts in federal estate tax law\u2...
The problem arising when estate and inheritance taxes reach out and attempt to include transfers whi...
Decedent, when eighty years old and while still in good health, set up an irrevocable trust of one-t...
Insurance policies on the life of a decedent are ordinarily included in his gross estate according t...
The Revenue Act of 1950 amended the estate tax provision dealing with transfers in contemplation of ...
The scope of this article is limited to the discussion of transfers prompted by motives associated w...
This comment will examine the foregoing problem in light of several recent cases which have cast dou...
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for...
A Death-Bed Gift is a gift made in the apprehension of death. These gifts are called Donatio Mortis ...
[Extract] In 1789 Benjamin Franklin wrote the time honoured phrase, 'In this world nothing is certai...
This comment will explore the existing variations in four commonly encountered areas: joint interest...
Today\u27s tax-encumbered citizen is not only aware that death and taxes are certain but also realiz...
Motion for a refund was made by the plaintiff on the ground that certain transfers made within two y...
The acquisition of rights to a savings contribution on the basis of an instruction in case of death ...
The decedent purchased several single-premium annuity contracts, the annuity payments to be made to ...
The phrase in contemplation of death is used in connection with gifts in federal estate tax law\u2...
The problem arising when estate and inheritance taxes reach out and attempt to include transfers whi...
Decedent, when eighty years old and while still in good health, set up an irrevocable trust of one-t...
Insurance policies on the life of a decedent are ordinarily included in his gross estate according t...
The Revenue Act of 1950 amended the estate tax provision dealing with transfers in contemplation of ...
The scope of this article is limited to the discussion of transfers prompted by motives associated w...
This comment will examine the foregoing problem in light of several recent cases which have cast dou...
Decedent, an attorney, in 1925, at the age of sixty-nine, established two spendthrift trusts-one for...
A Death-Bed Gift is a gift made in the apprehension of death. These gifts are called Donatio Mortis ...
[Extract] In 1789 Benjamin Franklin wrote the time honoured phrase, 'In this world nothing is certai...
This comment will explore the existing variations in four commonly encountered areas: joint interest...
Today\u27s tax-encumbered citizen is not only aware that death and taxes are certain but also realiz...
Motion for a refund was made by the plaintiff on the ground that certain transfers made within two y...
The acquisition of rights to a savings contribution on the basis of an instruction in case of death ...
The decedent purchased several single-premium annuity contracts, the annuity payments to be made to ...