 | United States - 1953 - 1744 lapas
...for the purposes of subparagraph (B) as an interest retained by the donor in himself. (E) Trust with power of appointment in donee spouse. Where the donor transfers in trust an interest In property, if under the terms of the trust his spouse is entitled for life to all the income from the corpus of... | |
 | United States. Congress. Senate. Committee on Finance - 1948 - 686 lapas
...the purposes of subparagraph (I?) as an interest retained by the donor in himself. "(D) Trust With Power Of Appointment In Donee Spouse. — Where the...life to all the income from the corpus of the trust, pa.vabl«' annually or lit more frequent intervals, with the power to appoint by will the entire corpus... | |
 | United States, Walter Elbert Barton - 1950 - 1126 lapas
...transfers in trust an interest in property, if under the terms of the trust his spouse is entitled for life to all the income from the corpus of the trust,...payable annually or at more frequent intervals, with power in the donee spouse to appoint the entire corpus free of the trust (exercisable in favor of such... | |
 | United States, Walter Elbert Barton - 1953 - 708 lapas
...the FEDERAL INCOME, ESTATE AND GIPT TAX LAWS Estates of Decedents Dying During 1950, 1951 and 1952 corpus of the trust, payable annually or at more frequent intervals, with power in the surviving spouse to appoint the entire corpus free of the trust (exercisable in favor... | |
 | United States. Tax Court - 1956 - 1168 lapas
...decedent In trust. If under the terms of the trust the surviving spouse Is entitled for life to all tbe Income from the corpus of the trust, payable annually or at more frequent Intervals, with power In the surviving spouse to appoint the entire corpus free of the trust (exerclsable In favor... | |
 | United States. Tax Court - 1957 - 1306 lapas
...passing from the decedent In trust, if under the terms of the trust the surviving spouse Is entitled for life to all the Income from the corpus of the trust, payable annually or at more frequent intervals, \vith power In the surviving spouse to appoint the entire corpus free of the trust (exercisable in... | |
 | United States. Tax Court - 1956 - 1170 lapas
...transfers In trust an Interest In property, If under the terms of the trust his spouse Is entitled for life to all the Income from the corpus of the trust,...payable annually or at more frequent Intervals, with power in the donee spouse to appoint the entire corpus free of the trust (exerclsable In favor of such... | |
 | United States. Tax Court - 1958 - 1372 lapas
...pausing from the decedent In trust. If under the terms of the trust his surviving spouse Is entitled for life to all the Income from the corpus of the trust, payable annually or at inorp frequent Intervals, with power In the surviving spouse to appoint the entire corpus free of the... | |
 | United States. Tax Court - 1984 - 1104 lapas
...ownership. The 1948 statute provided that a bequest in trust, with the surviving spouse entitled for life to all the income from the corpus of the trust,...payable annually or at more frequent intervals, with power to appoint the entire corpus, would qualify for the deductions. However, in 1954, to avoid requiring... | |
 | United States. Tax Court - 1956 - 1192 lapas
...or resident — • •••••• (3) GIFT TO SPOUSE. — • *••••• (H) Trust with Power of Appointment In Donee Spouse. — Where the...donor transfers In trust- an Interest In property, If nnder the terms of the trust bis spouse la entitled for life to all the Income from the corpus of... | |
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... entitled for life to all the income from the corpus of the trust, payable annually or at more frequent intervals... 