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" Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor... "
The Tax-payer's Manual: Containing the Acts of Congress Imposing Direct and ... - Seite 63
von United States - 1862 - 93 Seiten
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Reports of Cases Determined in the Supreme Court of the State of ..., Band 177

California. Supreme Court - 1919
...transfers was made in contemplation of death; that the transfers to Rosa M. Woolsey were not intended to take effect in possession or enjoyment after the death of the grantor, but were intended to have full effect at once, except a certain part of the real property conveyed,...
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