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Inter Vivos

Law Library - American Law and Legal InformationFree Legal Encyclopedia: Indirect evidence to Internal Revenue Code

[Latin, Between the living.] A phrase used to describe a gift that is made during the donor's lifetime.

In order for an inter vivos gift to be complete, there must be a clear manifestation of the giver's intent to release to the donee the object of the gift, and actual delivery and acceptance by the donee.

An inter vivos gift is distinguishable from a gift causa mortis, which is made in expectation of impending death.

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