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" For purposes of this paragraph (2), the power of appointment shall be considered to exist on the date of the decedent's death even though the exercise of the power is subject to a precedent giving of notice or even though the exercise of the power takes... "
Background Materials on Federal Estate and Gift Taxation - 477. lappuse
autors: United States. Congress. House. Committee on Ways and Means - 1976 - 716 lapas
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United States Code, 11. sējums

United States - 1983 - 968 lapas
...death even though the exercise of the power is subject to a precedent giving of notice or even though the exercise of the power takes effect only on the...expiration of a stated period after its exercise, whether or not on or before the date of the decedent's death notice has been given or the power has been exercised....
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Code of Federal Regulations: 1949-1984

1970 - 344 lapas
...even though the exercise of the power is subject to the precedent giving of notice, or even though the exercise of the power takes effect only on the...expiration of a stated period after its exercise, whether or not on or before the decedent's death notice has been given or the power has been exercised. However,...
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The Code of Federal Regulations of the United States of America

1990 - 744 lapas
...exercise of the power is subject to the precedent giving of notice, or even though the exercise oí the power takes effect only on the expiration of a stated period after its exercise, whether or not on or before the decedent's death notice has been given or the power has been exercised. Ho«...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 478 lapas
...even though the exercise of the power is subject to the precedent gIving of notice, or even though the exercise of the power takes effect only on the expiration of a stated period after Iti exercise, whether or not on or before the decedent's death notIce has been given or the power baa...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1949 - 600 lapas
...death even though its exercise is subject to a precedent giving of notice or even though the exercise takes effect only on the expiration of a stated period after its exercise, whether or not on or before the date of the decedent's death notice has been given or the power has been exercised....
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 1126 lapas
...death even though the exercise of the power is subject to a precedent giving of notice or even though the exercise of the power takes effect only on the...expiration of a stated period after its exercise, whether or not on or before the date of the decedent's death notice has been given or the power has been exercised....
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Laws of the State of New York, 1. sējums

New York (State) - 1952 - 1304 lapas
...death even though the exercise of the power is subject to a precedent giving of notice or even though the exercise of the power takes effect only on the...expiration of a stated period after its exercise, whether or not on or before the date of the decedent 's death notice has been given or the power has been exercised....
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Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

United States, Walter Elbert Barton - 1953 - 708 lapas
...disclaimer or renunciation of such a power of appointment shall not be deemed a release of such power. effect only on the expiration of a stated period after its exercise, whether or not on or before the date of the decedent's death notice has been given or the power has been exercised....
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1954 - 1182 lapas
...death even though the exercise of the power is subject to a precedent giving of notice or even though the exercise of the power takes effect only on the...expiration of a stated period after its exercise, whether or not on or before the date of the decedent's death notice lias been given or the power has been exercised....
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 lapas
...death even though the exercise of the power is subject to a precedent giving of notice or even though the exercise of the power takes effect only on the...expiration of a stated period after its exercise, whether or not on or before the date of the decedent's death notice has been given or the power has been exercised....
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