Gift - Law Dictionary Search Results
over
over : based on the termination or failure of a prior estate [a limitation ] see also gift over at gift
unified transfer tax
unified transfer tax : a tax imposed under the Internal Revenue Code on the cumulative total of gifts made over a certain amount by a person during his or her lifetime or after death called also
title
the debt was paid] compare legal interest at interest lu·cra·tive title [lü-krə-tiv-] : title to property acquired by gift, succession, or inheritance [the property acquired by lucrative title remained the separate property of the spouse] marketable title
Keep your definitions linked to case research
Adequate consideration
Adequate consideration, The condition regarding adequate consideration would not apply to a gift, as a gift is a transfer without consideration, Kumari Sonia Bhatia v. State of U.P., AIR 1981 SC
Common stock or common hotchpot
School of Hindu law. When a coparcener throws his separate property into the common stock, he makes no gift under Chapter VII of the Transfer of Property Act. In such a case there is no donor or
Husband and wife
the property distinction between an unmarried and a married woman. See MARRIED WOMEN'S PROPERTY. At Common Law, a gift of either realty or personal-ity to a husband and his wife and a third person was construed as
Foreign contribution
by any foreign source-- (i) of any article, not being an article given to a person as a gift for his personal use, if the market value, in India, of such article, on the date of such
Block-age
block of items of property (as share of stock) that requires special valuation for purposes of estate and gift tax because the value of the items sold as a block differs from their value if sold individually,
Disposition
Disposition, giving away or giving up by a person of something which was his own, Commissioner of Gift Tax v. N.S. Getty Chettiar (1971) 2 SCC 741: AIR 1971 SC 2410: (1972) 1 SCR 736 &
Declaration of trust
prescribed for the purpose of raising a trust. Intention will create a trust, provided the object of the gift, and the gift itself, can be correctly ascertained, 1 Sand. Uses, 344.
- ‹ Prev
- 4
- 5
- 6
- 7
- 8
- 10
- 11
- 12
- 13
- 14
- Next ›
- Last »
Try the research workspace - 7 days free