 ... 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 United States Tax Court - Page 744by United States. Tax Court - 1984Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1956 - 1010 pages
...has at any time made a transfer * * * by trust or otherwise — * " * * * * (B) under which he has retained for his life or for any period not ascertainable...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 - Law reports, digests, etc - 1940 - 828 pages
...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...possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
 | Corporations - 1953 - 1028 pages
...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 - Income tax - 1927 - 626 pages
...1931, by substituting for the corresponding language used in the joint resolution the following: * * * or for any period not ascertainable without reference...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...interests of the surviving spouse. (d) Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable...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 - Taxation - 1933 - 352 pages
...enjoyment at or after his death. (<f ) Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable...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 - Double taxation - 1933 - 348 pages
...surviving spouse. (d) Transfers, by trust or otherwise, under which the decedent has retained for his fife or for any period not ascertainable without reference...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,... | |
 | 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...possess or enjoy the property or the income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's worth;... | |
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