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Contents. Presumption -- § 58(c). Contents of specifically gifted items not included with gift. Rebutting Presumption. Expressly include contents in description of gift. Limitations on Contents. 1. Must be tangible personal property. § 58(d)(1). Limitations on Contents.

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  1. Contents

  2. Presumption -- § 58(c) • Contents of specifically gifted items not included with gift.

  3. Rebutting Presumption • Expressly include contents in description of gift.

  4. Limitations on Contents • 1. Must be tangible personal property. § 58(d)(1).

  5. Limitations on Contents • 2. Must not be titled personal property. § 58(d)(2).

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