... 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 Tax Court of the United States - Page 629by United States. Tax Court - 1967Full view - About this book
| United States. Court of Claims, Audrey Bernhardt - 1958 - 910 pages
...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 * * *. Any transfer of a material part of his property in the nature of a final disposition or distribution... | |
| United States. Court of Claims, Audrey Bernhardt - 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 - 1940 - 828 pages
...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...or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except in case of a bona fide... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...or otherwise, under which the decedent has retained for his life or for any period not ascertoinable 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,... | |
| United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...or otherwise, under 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,... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 348 pages
...or otherwise, under which the decedent has retained for his fife 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,... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 pages
...or otherwise, under 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,... | |
| New York (State) - 1934 - 1436 pages
...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 any period which...or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom ; except in case of a bona... | |
| United States. Board of Tax Appeals - 1936 - 1468 pages
...ascertainable without reference to his death or for any period which docs not in fact end before his death (A) the possession or enjoyment of, or the right to the income from, the property, or (B) the right, either alone or In conjunction with any person, to designate the persons who shall possess... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...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...or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom ; except in case of a bona... | |
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