contemplation of death

contemplation of death. The thought of dying, not necessarily from imminent danger, but as the compelling reason to transfer property to another. See gift causa mortis under GIFT. [Cases: Gifts 59; Internal Revenue 4159(2). C.J.S. Internal Revenue § 514.]

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词条贡献者

译者Lynn，毕业于法国顶尖的高级翻译学院，擅长翻译各种与涉及美国证券法的诉讼和调查（包括告密者调查）相关的法律文件。