inter vivos donation

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Tags: law, taxation

A contract which takes place by the mutual consent, of the giver, who divests himself of the thing given in order to transmit the title of it to the donee gratuitously, and the donee, who accepts the thing and acquires a legal title to it. This donation takes place when the giver is not in any immediate apprehension of death, which distinguishes it from a donatio mortis causa.
(source: http://legal-dictionary.thefreedictionary.com/Donation+inter+vivos)

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