 ... decedent with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership...  Background Materials on Federal Estate and Gift Taxation - 489. lappuseautors: United States. Congress. House. Committee on Ways and Means - 1976 - 716 lapasPilnskats - Par šo grāmatu
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 lapas
...decedent Findings of Fact with respect to which the decedent possessed at his death, any of the incidents of ownership, exercisable either alone or in conjunction with any other person. Treasury Regulations 105, promulgated under the Internal Revenue Code, at Section 81.27 [as amended... | |
 | United States - 1983 - 968 lapas
...life of the decedent with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership" Includes a reversionary interest... | |
 | United States. Tax Court - 1944 - 1686 lapas
...the insurance, or (B) with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person. For the purposes of clause (A) of this paragraph, if the decedent transferred, by assignment or otherwise,... | |
 | 1970 - 344 lapas
...life of the decedent with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership" includes a reversionary interest... | |
 | 1968 - 322 lapas
...life of the decedent with respect to which the decedent possessed at his deato any of the Incidents of ownership, exercisable either alone or In conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership" Includes a reversionary Interest... | |
 | United States, Walter Elbert Barton - 1950 - 1126 lapas
...the insurance, or (B) with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person. For the purposes of clause (A) of this paragraph, if the decedent transferred, by assignment or otherwise,... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1482 lapas
...the insurance, or (B)] with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person. For the purposes of [clause (B) of] this paragraph, the term "incident of ownership" does not include... | |
 | United States. Internal Revenue Service - 1954 - 726 lapas
...the insurance, or (B) with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person. * * « Section 811 (g) (3) of the Internal Revenue Code provides as follows: (3) TRANSFER NOT A GIFT.... | |
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