Gift inter vivos

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GIFT INTER Vivos. A gift made from one or more persons, without any prospect of immediate death, to one or more others.
     2. These gifts are so called to distinguish them from gifts causa- mortis, (vide Donatio causa mortise,) from which they differ essentially. 1. A gift inter vivos, when completed by delivery, passes the title to the thing so that it cannot be recovered back by the giver; the gift causa mortis is always given upon the implied condition that the giver may, at any time during his life, revoke it. 7 Taunt. 231; 3 Binn. 366. 2. A gift inter vivos may be made by the giver at any time; the donatio causa mortis must be made by the donor while in peril of death. In both cases there must be a delivery. 2 Kent's Com. 354; 1 Beav. R. 605; 1 Miles, R. 109.

References in periodicals archive ?
Indeed, it is an obvious proposition that collation contemplates and particularly applies to gifts inter vivos (those during made one's lifetime).
Atkinson's proposals include relatively familiar elements such as more progressive income tax rates; the state acting as the employer of last resort; greater taxation of capital, especially inherited wealth and gifts inter vivos; a high universal child benefit; and a renewal of the social insurance components of the welfare state.
We can define partible inheritance as being that portion from the inheritance that is proper to the heirs who are entitled to a portion of an estate in accordance with the law and the person that leaves the inheritance cannot dispose of through gifts inter vivos (donations) or through testamentary dispositions causa mortis (related to disinheritance) (1).