Second, much of the wealth transferred at death has never been taxed.

Ownership of the chattel was recognized in other instances, such as transfer at death.

Trusts were developed at common law in England originally to minimize the impact of inheritance taxes arising from transfers at death.

A transfer at death is involuntary, and there are no proceeds from which to pay the tax, nor has there been a conversion of property into anything else.

On the other hand, liberals have never been able to delete a much detested provision in the tax law that cancels all capital gains tax liability when assets are transferred at death.

Proponents of the tax say the term "death tax" is imprecise, and that the term has been used since the nineteenth century to refer to all the death duties applied to transfers at death: estate, inheritance, succession and otherwise.

As for the treatment of capital gains, the President linked his proposed reduction in the rate to a provision that would tax capital gains transferred at death, a step Congress was unwilling to make then and has been unwilling to make since.

The creation of family settlements designed to preserve land within the family, transfer it without feudal duties due to the lords of the fee upon transfer at death, and preserve it from claims of creditors, occupied the ingenuity of many common lawyers during the late Middle Ages.

Or does Tod in a sense take his own life?

The old house - Tod really did a number on it.

His mother, he said, had always meant to name him Tod.

So the dream must be about what Tod will eventually do.

Tod is popular; the guys appear to like him fine.

Happy or not, Tod preceded her through the front door.

Why should Tod deliberately court his own death like that?

Billy closed his eyes and let Tod feel him off.

Well, Tod looks to have missed with both his shots.

The cause was a heart attack, his son, Tod, said.

At the same time, Tod resisted the idea of using black troops in the war effort.

I knew something was up the minute Tod started selling all the furniture.

I feel that something similar applies to me and Tod, to our identity.

Tod held his head down for a couple of minutes, then sloped off.

And that's a fact, Tod: he had it in his hand.

- an example of a treaty in which Tod was involved.

Why has Tod been frittering my life away like this?

During this period Tod conducted most of the research that he would later publish.

The hull lay there for some years before Tod decided to work on it again.

It's mildly encouraging now, though, when Tod looks at a woman in the street.

She names him Tod, since he reminds her of a toddler.

Tod was a member of the local militia, becoming captain in 1804.

Tod remembered that he was one load ahead of Billy.

In 1807, Tod was forced into bankruptcy himself and had to sell most of his property.

Can Tod be so bad, if she sticks around?