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" ... 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... "
Internal Revenue Bulletin: Cumulative bulletin - 269. lappuse
autors: United States. Internal Revenue Service - 1967
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Cases Decided in the United States Court of Claims ... with ..., 139. sējums

United States. Court of Claims, Audrey Bernhardt - 1958 - 910 lapas
...otherwise, 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 * * *. Any transfer of a material part of his property in the nature of a final disposition or distribution...
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United States Reports: Cases Adjudged in the Supreme Court at ..., 309. sējums

United States. Supreme Court - 1940 - 828 lapas
...otherwise, 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...the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except...
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Reports of the Joint Committee on Internal Revenue ..., 1-2. sējumi;8-11. sējumi

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 lapas
...in the joint resolution the following: * * * 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 first clause is aimed to reach such transfers as one where the decedent reserves to himself...
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Double Taxation: Preliminary Report of a Subcommittee... Relative to Federal ...

United States. Congress. House. Committee on Ways and Means - 1933 - 348 lapas
...which 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,...
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Double Taxation

United States. Congress. House. Committee on Ways and Means - 1933 - 352 lapas
...which 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,...
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Federal and State Death Taxes: Reports to the Joint Committee on Internal ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 lapas
...which 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,...
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Laws of the State of New York, 2. sējums

New York (State) - 1934 - 1436 lapas
...rights con- he has retained for his life or for any period not ascertainable "ntu without reference to his death or for any period which does not in fact...the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom, or...
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Reports of the U.S. Board of Tax Appeals, 33. sējums

United States. Board of Tax Appeals - 1936 - 1468 lapas
...after his death, or of which he has for his life or for any period not ascertainable without reference to his death or for any period which does not in fact...the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom ;...
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Legislative Calendar, 53. sējums,1. daļa

United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...otherwise, 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...the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom ;...
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Reports of the U.S. Board of Tax Appeals, 35. sējums

United States. Board of Tax Appeals - 1937 - 1380 lapas
...period not ascertalnable without reference to his death or for any period which does not In fact rnd before his death (1) the possession or enjoyment of,...the right, either alone or In conjunction with any !«rson, to designate the persons who shall possess or enjoy the property or the Income therefrom ;...
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