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Morgangani or morgangiva

Morgangani or morgangiva [fr. morgen, Sax., the morning, and gifan, gift], a gift on the morning after the wedding; dowry; the husband's gifts to his wife on the day

Remainder

tail. Mr. Burton (Comp. Pl. 28) thus indicates the difference between a reversion and a remainder: 'If the gift were simply ' to you for your life,' the reversion in fee-simple would remain in the feoffor. But

Money

a context which shows something to the contrary' (ibid.). In Emerson (:in re), (1929) 1 Ch 128, a gift of 'the residue of money at the time of my death' was held to include the residuary personal

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vulgar substitution

distinguished from substitutio pupillaris substitution of an heir in place of a minor who actually receives the testamentary gift but dies before reaching the age of majority] in the civil law of Louisiana : a testamentary disposition

In terrorem

(by way of terrifying). Where a condition which the law will not carry out is attached to a gift or a legacy without a gift over, as where a legacy otherwise lawful is left so that it

annual exclusion

annual exclusion : the maximum amount that a person can give each year as a gift without having to pay a gift tax NOTE: The annual exclusion is currently $10,000 per donee.

charity

charity pl: -ties : a gift for humanitarian, philanthropic, or other purposes beneficial to the public (as maintaining a public building) ;also : an

deduction

the life of the survivor 2 : a deduction allowed under the IRC of the value of any gift inter vivos subject to gift tax by one spouse to the other per·son·al deduction : a deduction allowed

inter vivos

vivos [Late Latin] : between living persons [an inter vivos transfer] see also donation inter vivos at donation gift inter vivos at gift inter vivos trust at trust compare causa mortis

legacy

legacy pl: -cies [Medieval Latin legatio, from Latin legare to bequeath] : a gift of property by will ;specif : a gift of personal property by will : bequest see also ademption

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