释义 |
`1`contemplation of death`2` "LAW.COM Dictionary":
n. the anticipation of death in a relatively short time due to age, illness, injury or great danger, which causes a person to make a gift, transfer property or take some other dramatic action. (Lawyers who like Latin call this causa mortis.) It can be important since such a gift or transfer can be subject to federal estate taxes.
See also: unified estate and gift tax |