 | United States - 1953 - 1744 lapas
...the purposes of subparagraph (B) (i), be considered as passing to any person other than the surviving spouse. This subparagraph shall be applicable only If, under the terms of the contract, such power in the surviving spouse to appoint, whether exercisable by will or during life,... | |
 | United States. Congress. Senate. Committee on Finance - 1948 - 686 lapas
..."(ii) no part of the interest so transferred ¡n trugt shall, for the purposes of suhparagraph (H) (i), be considered as retained In the donor or transferred to any person other than the donee spouse. This suhparagraph shall he applicable only if. under the terms of the trust, such power to appoint by will... | |
 | 1960 - 1580 lapas
...No part of the interest, or such portion, so transferred shall, for purposes of subsection (b) (1), be considered as retained in the donor or transferred to any person other than the donee spouse. This subsection shall apply only if, by such transfer, such power In the donee spouse to appoint the Interest,... | |
 | 1960 - 618 lapas
...No part of the Interest, or such portion, so transferred shall, for purposes of subsection (b) (1), be considered as retained in the donor or transferred to any person other than the donee spouse. This subsection shall apply only if, by such transfer, such power In the donee spouse to appoint the interest,... | |
 | 1968 - 322 lapas
...No part of the interest, or such portion, so transferred shall, for purposes of subsection (b)(l), be considered as retained in the donor or transferred to any person other than the donee spouse. This subsection shall apply only if, by such transfer, such power in the donee spouse to appoint the interest,... | |
 | United States, Walter Elbert Barton - 1950 - 1126 lapas
...the purposes of subparagraph (B) (I), be considered as passing to any person other than the surviving spouse. This subparagraph .shall be applicable only if, under the terms of the policy, such power in the surviving spouse to appoint, whether exerclsable by will or during life,... | |
 | United States. Internal Revenue Service - 1955 - 1158 lapas
...the purposes of subpnragraph (B) (i), be considered as passing to any person other than the surviving spouse. This subparagraph shall be applicable only if, under the terms of the contract, such power in the surviving spouse to appoint, whether exercisable by will or during life,... | |
 | United States. Tax Court - 1956 - 1168 lapas
...(B) (1), be considered as passing to any person other than the surviving spouse. Tblg suhparagraph shall be applicable only If, under the terms of the trust, such power In the surviving spouse to appoint the corpus, whether exerclsable by will or during life. Is exerclsable... | |
 | United States. Tax Court - 1958 - 1388 lapas
...subparagraph (B) (1), be considered as passing to any person other than the surviving spouse. Tills subparagraph shall be applicable only If, under the terms of the trust, such power In the surviving spouse to appoint the corpus, whether exerclsable by will or during life, is exerclaable... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 lapas
...no part of the interest, or such portion, so transferred shall, for purposes of subsection (b) (1), of the decedent), if, under such contract or agreement, an subsection shall apply only if, by such transfer, such power in the donee spouse to appoint the interest,... | |
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No part of the interest, or such portion, so transferred shall, for purposes of subsection (b) (1), be considered as retained in the donor or transferred to any person other than the donee spouse. 
