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" ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property,... "
Reports of the United States Tax Court - 231. lappuse
autors: United States. Tax Court - 1987
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Cases Decided in the United States Court of Claims ... with ..., 134. sējums

United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 lapas
...ascertainable without reference to his death or for any period which does not in fact end before his death (i) the possession or enjoyment of, or the right to the. income from, the property, or (ii) the right, either alone or in conjunction with any person, to designate the persons who shall...
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United States Reports: Cases Adjudged in the Supreme Court at ..., 309. sējums

United States. Supreme Court - 1940 - 828 lapas
...ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall...
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Reports of the Joint Committee on Internal Revenue ..., 1-2. sējumi;8-11. sējumi

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 lapas
...ascertoinable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate, either alone or with another, the persons who shall possess or enjoy the...
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Double Taxation: Preliminary Report of a Subcommittee... Relative to Federal ...

United States. Congress. House. Committee on Ways and Means - 1933 - 348 lapas
...ascertainable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate, either alone or with another, the persons who shall possess or enjoy the...
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Federal and State Death Taxes: Reports to the Joint Committee on Internal ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 lapas
...ascertainable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate, either alone or with another, the persons who shall possess or enjoy the...
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Double Taxation: Preliminary Report of a Subcommittee of the Committee on ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 348 lapas
...ascertainable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate, either alone or with another, the persons who shall possess or enjoy the...
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Laws of the State of New York, 2. sējums

New York (State) - 1934 - 1436 lapas
...ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall...
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Reports of the U.S. Board of Tax Appeals, 33. sējums

United States. Board of Tax Appeals - 1936 - 1468 lapas
...ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall...
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United States Statutes at Large, 53. sējums,1. daļa

United States - 1939 - 780 lapas
...ascertainable without reference to his death or for any period which does not in fact end before his death (A) the possession or enjoyment of, or the right to the income from, the property, or (B) the right, either alone or in conjunction with any person, to designate the persons who shall...
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Reports of the U.S. Board of Tax Appeals, 35. sējums

United States. Board of Tax Appeals - 1937 - 1380 lapas
...of this title." September 12, 1917, it is apparent that the decedent in the instant case retained no right, either alone or in conjunction with any person, to designate the persons to possess or enjoy the property or the income therefrom. That designation was made at the time of...
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