 ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his...  Reports of the Tax Court of the United States - 821. lappuseautors: United States. Tax Court - 1945Pilnskats - Par šo grāmatu
 | United States. Court of Claims - 1944 - 656 lapas
...before his death (1) the possession or enjoyment of, or the income from, the property or (2) the right to designate the persons who shall possess or enjoy the property or the income therefrom; * * *. Prior to approval of Joint Resolution 529, of March 3, 1931, 46 Stat. 1516, no part of the value... | |
 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 lapas
...under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (i) the possession or enjoyment of, or the right to the. income from, the property, or (ii) the right,... | |
 | United States. Supreme Court - 1940 - 828 lapas
...under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end...or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. Any transfer of a material... | |
 | 1953 - 1028 lapas
...enjoyment of the property, or the right to the income therefrom, or under which he retained the right to designate the persons who shall possess or enjoy the property or the income therefrom. However, if the decedent died prior to October 22, 1942, there is included only the property passing... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 lapas
...the decedent has retained for his life or for any period not ascertoinable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,... | |
 | United States. Internal Revenue Service - 1932 - 192 lapas
...before hit death (1) the possession or enjoyment of, or the income from, the property or (£) the right to designate the persons who shall possess or enjoy...or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. In view of the decisions... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 lapas
...the decedent has retained for his life or for any period not ascertainable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 lapas
...the decedent has retained for his life or for any period not ascertainable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 348 lapas
...the decedent has retained for his fife or for any period not ascertainable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 352 lapas
...the right to the income from, the property, or the right to designate, either alone or with another, the persons who shall possess or enjoy the property or the income therefrom. (e) Transfers, by trust or otherwise, where the enjoyment of the property was, at the date of the decedent's... | |
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