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gift

A gratuitous transfer or grant of property. A legally valid gift must normally be effected by deed, by physical delivery in the case of chattels, or by *donatio mortis causa; the donor must intend ownership to pass as a gift. However, an imperfect gift (i.e. one for which the legal formalities have not been observed) may be treated as valid in equity in certain circumstances (see, for example, (equitable) estoppel). A gift by will takes effect only on the death of the testator.

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