‘There was a presumption for life, but the presumption is rebuttable.’
‘If you regard a presumption as rebuttable, you are NOT following it dogmatically!’
‘However, if the transfer is to a child… there is a rebuttable presumption of advancement or gift instead.’
‘Additionally, the bill will create a rebuttable presumption: If procedures are not physically documented in the audit documentation, the procedures were not performed.’
‘The second test therefore uses a rebuttable presumption of intention.’
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