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" ... 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 death or for any period which does not in fact end before his death (1) the... "
Reports of the U.S. Board of Tax Appeals - Page 348
by United States. Board of Tax Appeals - 1939
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Laws of the State of New York, Volume 2

New York (State) - 1934 - 1436 pages
...or after Transfer in his death, or makes a transfer, by trust or otherwise, under which 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 end before his death (1)...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 303

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938 - 966 pages
...1931, requires the inclusion in a decedent's gross taxable estate of property of which the decedent has at any time made a transfer, by trust or otherwise, under which the transferor retained for life the possession or enjoyment of the income from the property, except...
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Digest of State Laws Relating to Inheritance and Estate ..., Volumes 19-938

United States. Bureau of the Census - 1938 - 160 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 has made such a transfer under which he has retained for his life or for any period not ascertainable without...
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United States Code, Volume 2

United States - 1964 - 1098 pages
...(except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, under which he has retained for his life or for any period not acertalnable without reference to his death or for any period which does not in fact end before his...
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Revenue Act of 1941: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1941 - 1622 pages
...estate of every decedent: "(c) Any interest of which the decedent has at any time made a transfer, b; trust or otherwise, under, which he has retained for his life or for any period no ascertainable without reference to his death, or for any period which does not ii fact end before...
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Reports of the Tax Court of the United States, Volume 47

United States. Tax Court - 1967 - 786 pages
...(except In case of a bona fide sale for an adequate and full consideration In money or money's worth), by trust or otherwise, under which he has retained for his life or for any period not ascertalnable without reference to his death or for any period which does not In fact end before his...
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Cases Decided in the Court of Claims of the United States, Volume 97

United States. Court of Claims - 1943 - 810 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 has at any time made a transfer, by trust or 230 Opinion of the Court otherwise, under which he has retained for his life or for any period not...
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Reports of the Tax Court of the United States, Volume 4

United States. Tax Court - 1944 - 1686 pages
....otherwise, In contemplation of or Intended to take effect In possession or enjoyment at or .after bisxteath, or of which he has at any time made a transfer, by trust or otherwise, under <which he ti«s retained for his life or for any period not ascertalnable without reference to dilB death or...
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Reports of the Tax Court of the United States, Volume 1

United States. Tax Court - 1943 - 1262 pages
...mnde 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 has nt any time made a transfer, hy trust or otherwise, under which he has retained for his life or for...
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Reports of the Tax Court of the United States, Volume 4

United States. Tax Court - 1945 - 1344 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...trust or otherwise, under which he has retained for bis life or for any period not ascertainable without reference to his death or for any period which...
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