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

资深译员Steven，毕业于美国一流的高级翻译学院，专注翻译各种与政府政策有关的法律文件。