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" To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent... "
Reports of the Tax Court of the United States - 394. lappuse
autors: United States. Tax Court - 1950
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Laws of the State of New York, 1. sējums

New York (State) - 1935 - 1272 lapas
...the decedent Transfer* has at any time made a transfer, by trust or otherwise, where the platlon*™ enjoyment thereof was subject at the date of his death to any deaaichange through the exercise of a power, either by the decedent alone or in conjunction with any...
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Cases Decided in the United States Court of Claims ... with ..., 120-130. sējumi

United States. Court of Claims, Audrey Bernhardt - 1955 - 1002 lapas
...(2) of the Internal Revenue Code of 1939. This requires the inclusion of trust property "where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke * * *" the...
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Cases Decided in the Court of Claims of the United States, 93. sējums

United States. Court of Claims - 1941 - 858 lapas
...at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject Syllabus at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke. * * *....
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The Federal Reporter

1944 - 1218 lapas
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The Federal Reporter

1944 - 1242 lapas
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The Federal Reporter

1947 - 1190 lapas
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Case and Comment, 47-50. sējumi

1941 - 672 lapas
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American Federal Tax Reports, 34. sējums

1947 - 1744 lapas
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American Federal Tax Reports, 25. sējums

1942 - 1302 lapas
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American Federal Tax Reports, 28. sējums

1943 - 1556 lapas
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