Assertion: estate's value | /r/CapableOf | make transfer
Facets:
value: at any time
type: TEMPORAL
value: during the three years
type: TEMPORAL
Source sentences:
text: the value of certain items of property in which the decedent had, at any time, made a transfer during the three years immediately preceding the date of death (i.e., even if the property was no longer owned by the decedent on the date of death), other than certain gifts, and other than property sold for full value;