1085. Lifetime dispositions.

The persons liable for the inheritance tax on the value transferred by a chargeable transfer made by a disposition1 of the transferor are:

  1.  

    (1)     the transferor2;

  2.  

    (2)     any person the value of whose estate is increased by the transfer3;

  3.  

    (3)     so far as the tax is attributable to the value of any property4, any person in whom the property is vested