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Lorna，毕业于国内一流的法学院，擅长翻译各种与商业秘密相关的法律文件。