Is there a donor's tax in a donation on account of marriage if the marriage did not actually take place?

In the context of a donation made on account of marriage, if the marriage does not actually occur, there is no donor's tax applicable. This is because the basis for the donor's tax is linked to completed and actual transfers of property that are gifts requiring tax consideration. When a donor intends to give a gift contingent upon a marriage, but that marriage does not take place, the intended gift effectively becomes void, removing any tax obligations.

If the donation's purpose was specifically tied to the marriage that ultimately did not happen, the legal framework for taxing such a gift does not apply. Consequently, without a completed transaction or conveyance of the property due to the failure of the marriage, no donor's tax would be assessed.

The other considerations, while relevant under different circumstances, don't apply specifically here. The concepts of potential taxation based on intent or jurisdiction are not pertinent when the donation is contingent upon an event (the marriage) that never occurred. Thus, the correct understanding is that such a non-occurring marriage nullifies the associated tax implications with the intended gift.