 ... (1) the possession or enjoyment of, or the right to the income from, the property, or (2) 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...  Reports of the United States Tax Court - Page 177by United States. Tax Court - 1971Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1956 - 1010 pages
...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, either alone or in conjunction with any person, to designate the persons who shall... | |
 | United States. Supreme Court - Law reports, digests, etc - 1940 - 828 pages
...made a transfer, by trust or otherwise, in contemplation of or intended to take effect in possession or enjoyment at or after his death, or of which he...of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...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, either alone or with another, the persons who shall possess or enjoy the... | |
 | New York (State) - Session laws - 1934 - 1436 pages
...or (c) by deed poswwion un(jer which jje has retained for his life or for any period not property, ascertainable without reference to his death or for...of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall... | |
 | United States. Board of Tax Appeals - Taxation - 1936 - 1468 pages
...of or intended to take effect In possession or enjoyment at or after his death, or of which he has for his life or for any period not ascertainable without...of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...made a transfer, by trust or otherwise, in contemplation of or intended to take effect in possession or enjoyment at or after his death, or of which he...of .or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall... | |
 | United States. Board of Tax Appeals - Taxation - 1937 - 1380 pages
...his death, or of which he has at any time made a transfer, by trust or otherwise, under which hehas retained for his life or for any period not ascertainable...of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall... | |
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