in contemplation of death


in contemplation of death
In taxation and property law, a transaction, commonly a transfer or gift of property, made by the donor with a view towards his death. For federal estate tax purposes, a transfer made within three years of the decedent's death is deemed to be made in contemplation of death and the value of the property is included in his or her estate for such tax purposes. I.R.C. No. 2035(b).

Black's law dictionary. . 1990.

Look at other dictionaries:

  • contemplation of death — When anticipation of death due to age, illness, injury, or mortal danger causes a person to make a gift, transfer property, or take some other dramatic action. Also called causa mortis. (See also: gift in contemplation of death) Category: Wills,… …   Law dictionary

  • contemplation of death — The apprehension or expectation of approaching dissolution; not that general expectation which every mortal entertains, but the apprehension which arises from some presently existing sickness or physical condition or from some impending danger.… …   Black's law dictionary

  • contemplation of death — The apprehension or expectation of approaching dissolution; not that general expectation which every mortal entertains, but the apprehension which arises from some presently existing sickness or physical condition or from some impending danger.… …   Black's law dictionary

  • contemplation of death — That expectancy of death which actuates the mind of the person on doing the act in question. Anno: 4 ALR 1523; something more than the general expectation of death which all persons entertain; an apprehension of death arising from some existing… …   Ballentine's law dictionary

  • in contemplation of death — See contemplation of death …   Ballentine's law dictionary

  • in contemplation of death — In taxation and property law, a transaction, commonly a transfer or gift of property, made by the donor with a view towards his death. For federal estate tax purposes, a transfer made within three years of the decedent s death is deemed to be… …   Black's law dictionary

  • gift in contemplation of death — n. A gift that is promised to someone by a donor who expects to die soon that will take effect if the donor does die as expected, but for which the donor retains the title while he or she is still living, and that becomes invalid if the donor… …   Law dictionary

  • transfer in contemplation of death — A gift made by a person who believes that he or she will soon die. Also called gift causa mortis. Recovery of health may void the gift. Category: Wills, Trusts & Estates Nolo’s Plain English Law Dictionary. Gerald N. Hill, Kathleen Thompson Hill …   Law dictionary

  • Transfer in contemplation of death — A transfer in contemplation of death is a transfer of property made by a person in the expectation that he or she will shortly die.Under some circumstances, the transfer may be cancelled revoked in the event that the person does not die within… …   Wikipedia

  • transfer in contemplation of death — A transfer made under a present apprehension on the part of the transferor, from some existing bodily or mental condition or impending peril, creating a reasonable fear that death is near at hand. See contemplation of death …   Black's law dictionary


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