| United States - 1964 - 1098 lapas
...for an adequate and full consideration in money or money's worth) , by trust or otherwise, if (1) possession or enjoyment of the property can. through...immediately before the death of the decedent exceeds 5 percent of the value of such property. ' (AS юптЛеЛ Oct. 16. 1962, Pub.... | |
| United States - 1953 - 1744 lapas
...surviving the decedent; or (B) under alternative contingencies provided by the terms of the transfer, lue to the surviving spouse of such interest; and...such interest or property is incumbered In any manner earlier to occur of (i) the decedent's death or (ii) some other event; and such other event did not... | |
| 1968 - 322 lapas
...for an adequate and full consideration in money or money's worth) , by trust or otherwise, if (1) Possession or enjoyment of the property can, through...immediately before the death of the decedent exceeds 5 percent of the value of such property. (b) Special rules. For purposes of this section, the term... | |
| United States, Walter Elbert Barton - 1950 - 1126 lapas
...not the decedent retained- any right or interest in the properly transferred) if and only if (A) possession or enjoyment of the property can, through,...interest, be obtained only by surviving the decedent; or (B) under alternative contingencies provided by the terms of the transfer, possession or enjoyment... | |
| United States, Walter Elbert Barton - 1953 - 708 lapas
...surviving the decedent; or (B) under alternative contingencies provided by the terms of the transfer, possession or enjoyment of the property can, through...of such interest, be obtained only by surviving the earlier to occur of (i) the decedent's death or (ii) some other event; and such other event did not... | |
| United States. Tax Court - 1957 - 1296 lapas
...the gross estate unless the decedent has retained a reversionary interest in the property, arising by the express terms of the instrument of transfer,...immediately before the death of the decedent exceeds 5 per centum of such property. Section 811 (c) (2) states that the term "reversionary interest" includes... | |
| New York (State) - 1959 - 1208 lapas
...designate the persons who shall possess or enjoy the property or the income therefrom; or (iii) if (A) possession or enjoyment of the property can, through...interest, be obtained only by surviving the decedent, and (B) the decedent has retained a reversionary interest in the property (but in the case of a transfer... | |
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