 | United States. Tax Court - 1987 - 1584 lapas
...obtain under section 2041(a)(l) or section 2041(a)(3). Section 2041(a)(2) states in relevant part, "The value of the gross estate shall include the value of all property * * * [t]o the extent .of any property with respect to which the decedent has at the time of his death a general power of appointment."... | |
 | United States. Tax Court - 1986 - 1420 lapas
...whatever. We do not think he did. 3. Retained Life Interest: Section 2036(a)(l) Section 2036(a)16 provides that the value of the gross estate shall include the value of all property transferred by trust or otherwise with respect to which the decedent has retained for his life or a... | |
 | United States. Tax Court - 1978 - 1192 lapas
...controlling shareholders before and after the regulations were amended in 1974. Section 2042 provides that the value of the gross estate shall include the value of all property: (1) RECEIVABLE BY THE EXECUTOR.—To the extent of the amount receivable by the executor as insurance... | |
 | United States. Tax Court - 1988 - 1416 lapas
...Estate Tax Regs. Section 2038(a)(l) provides, in relevant part, as follows: SEC. 2038(a). IN GENERAL.— The value of the gross estate shall include the value of all property— (1) * * * To the extent of any interest therein of which the decedent has at any time made a transfer... | |
 | United States. Tax Court - 1970 - 1228 lapas
...signed by the trustor and dated January 22, • SEC. 2038. REVOCABLE TRANSFERS. (a) IN GENERAL. — The value of the gross estate shall Include the value of all property * • • (1) TRANSFERS AFTER JUNE 22, 1936. — To the extent of any Interest therein of which the... | |
 | United States. Tax Court - 1971 - 1470 lapas
...[donative] inter vivos transfer." •SEC. 2038. TRANSFERS WITH RETAINED LIFE ESTATE. fa) GENERAL RULE. — The value of the gross estate shall include the value of all I>rr>i*rty to the ex'ent of any Interest therein of which the decedent has at any time made a transfer... | |
 | United States. Tax Court - 1974 - 936 lapas
..." The Federal statute here involved is inclusive but not definitive, including in the gross estate "all property to the extent of the interest therein of the decedent." It has been held, particularly with regard to interests in trusts, that the potential inclusion of... | |
 | United States. Tax Court - 1979 - 1248 lapas
...lapse constituted a release of the power within the meaning of section 2041(bX2). That section provides that the value of the gross estate shall include the value of property to the extent of any property with respect to which the decedent has at any time "exercised... | |
 | United States. Tax Court - 1988 - 1400 lapas
...sections if such interest had been retained by the decedent. SSEC. 2042. PROCEEDS OF LIFE INSURANCE. The value of the gross estate shall include the value of all propertyIll RECEIVABLE BY THE EXECUTOR.— To the extent of the amount receivable by the executor as... | |
 | 1972 - 336 lapas
...2, 1970] §20.2040 Statutory provisions; joint interest«. SEC. 2040. Joint interests. The value oí the gross estate shall Include the value of all property to the extent of the Interest therein held as joint tenants by the decedent and any other person, or as tenants by the entirety by the decedent... | |
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To the extent of any interest therein of which the decedent has at any time made a transfer... 
