Cal. Code Regs. tit. 18 § 13642
The term "contemplation of death" means that general expectancy of death, whether immediate or distant, which ordinarily actuates the mind of a person in the execution of his will. It is not restricted to an expectancy of imminent or speedy death.
A transfer motivated by the above-described general expectancy of death, without which it would not have been made, and made within three years prior to the death of the transferor, is one in contemplation of death notwithstanding that other motives were also present.
Whether a transfer made inter vivos within three years prior to the death of the transferor has or has not been made in contemplation of death is a question to be determined after an examination of all the facts and circumstances of each case.
NOTE: Reference: Section 13642, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13642