(Orig. Code 1863, § 2626; Code 1868, § 2626; Code 1873, § 2668; Code 1882, § 2668; Civil Code 1895, § 3574; Civil Code 1910, § 4154; Code 1933, § 48-201.)
RESEARCH REFERENCES
Am. Jur. 2d.
- 38 Am. Jur. 2d, Gifts, §§ 5, 9, 12, 39.
C.J.S.- 38 C.J.S., Gifts, §§ 45, 47.
ALR.
- Gift of debt of third person not evidenced by commercial instrument, 14 A.L.R. 707.
When transfer deemed to be one in contemplation of death, within the meaning of the inheritance tax laws, 21 A.L.R. 1335; 41 A.L.R. 989; 75 A.L.R. 544; 120 A.L.R. 170; 148 A.L.R. 1051.
Delivery of bill or note of third person by way of gift, 25 A.L.R. 642.
Validity of gift causa mortis as affected by donor's intention to transfer all his property, 90 A.L.R. 366.
Necessity of delivery where subject of gift is already in possession of donee at time of declaration of gift, 103 A.L.R. 1110.
What institutions or gifts are within statutes declaring invalid bequests for charitable, benevolent, religious, or similar purposes, if made within a specified period before testator's death, or prohibiting, or limiting the amount of, such bequests, 111 A.L.R. 525.
May proof of delivery essential to gift rest upon subsequent declarations of donor, 124 A.L.R. 1391.
Delivery of key to safe-deposit box or other receptacle as sufficient to consummate gift of contents, 127 A.L.R. 780.
Time as of which rate of tax applicable to transfer in contemplation of death, or to take effect on death, is determined, 5 A.L.R.2d 1065.
Transfer by inter vivos trust of insurance policies upon settlor's life as in contemplation of death for tax purposes, 17 A.L.R.2d 787.
Nature and validity of gift made in contemplation of suicide, 60 A.L.R.2d 575.
Creation of joint savings account or savings certificate as gift to survivor, 43 A.L.R.3d 971.
Delivery of personalty to third person with directions to deliver to donee after donor's death as valid gift, 57 A.L.R.3d 1083.
Unexplained gratuitous transfer of property from one relative to another as raising presumption of gift, 94 A.L.R.3d 608.
ARTICLE 5 THE GEORGIA TRANSFERS TO MINORS ACT
Editor's notes.
- Section 10 of Ga. L. 1972, p. 193, effective July 1, 1972, provided that it was the purpose of the Act to reduce the age of legal majority from 21 years of age to 18 years of age so that all persons, upon reaching the age of 18, would have the rights, privileges, powers, duties, responsibilities, and liabilities previously applicable to persons 21 years of age or over. The section further provided that the Act was not to be construed as having the effect of changing the definition of a minor or of an adult as defined in the former "The Georgia Gift to Minors Act" for the purposes of that Act.
Ga. L. 1990, p. 667, § 1, effective July 1, 1990, repealed the Code sections formerly codified at this article and enacted the current article. The former article, concerning the Georgia Gift to Minors Act, consisted of §§ 44-5-110 through44-5-124 and was based on Ga. L. 1955, p. 592, §§ 1-13; Ga. L. 1957, p. 98, § 1; Ga. L. 1960, p. 232, § 1; Ga. L. 1969, p. 24, §§ 1-8; Ga. L. 1981, Ex. Sess., p. 8; Ga. L. 1983, p. 3, § 33, Ga. L. 1984, p. 22, § 44, and Ga. L. 1985, p. 819, §§ 1-3.
Law reviews.- For article surveying trust and estate law in 1984-1985, see 37 Mercer L. Rev. 443 (1985). For article discussing the custodian as a fiduciary under this article, see 7 Ga. St. B.J. 175 (1970).
RESEARCH REFERENCES
ALR.
- Gift of savings deposit by delivery of passbook, 40 A.L.R. 1249; 84 A.L.R. 558.
Right of parent as against creditor or lienor to make gift to minor child of latter's own services, 44 A.L.R. 876.
"Business situs" for purposes of property taxation of intangibles in state other than domicile of owner, 143 A.L.R. 361.
Construction and effect of Uniform Gifts to Minors Act, 50 A.L.R.3d 528.