1807. A gift inter vivos is one whereby there is actual divesting of the donor, in the sense that the donor actually becomes the debtor of the donee.
The divesting of the donor is not prevented from being actual by the fact that the transfer or delivery of the property is subject to a term or that the transfer is with respect to certain and determinate property which the donor undertakes to acquire or property determinate only as to kind which the donor undertakes to deliver.
1991, c. 64, a. 1807; I.N. 2014-05-01.