gift causa mortis

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Gift Causa Mortis

A gift made upon the giver's death. A gift causa mortis contrasts with a gift inter vivos, which the giver bequeaths while still living. A large gift causa mortis may be subject to the gift tax.
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gift causa mortis

A gift in contemplation of death. This was an important term at one time because the IRS required such gifts,made within 3 years of death,to be included in the gross estate for estate tax purposes. You will still encounter the word, but the legal significance is no longer important because such property is no longer included in the estate.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
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But if the donee has time to contemplate such matters, it would be best all round to execute a deed or will rather than rely on the difficult and uncertain doctrine of donatio mortis causa.
9, 18, 25, 42, 47, 48), and a donatio mortis causa (no.
Text 49 is a donatio mortis causa concerning the status of one Zaki-Anu in relation to the well-being of Antu-tabat.

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