 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 pages
...a transfer * * * by trust or otherwise — * " * * * * (B) under which he has retained for his life or for any period not ascertainable without reference...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 - 1940 - 828 pages
...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...period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 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...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 semiannual... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 pages
...1931, by substituting for the corresponding language used in the joint resolution the following: * * * or for any period not ascertainable without reference...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 semiannual... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...decedent has retained for his life or any period not ascertainable without reference to his death, or any period which does not in fact end before his death, the possession or enjoyment of, or income from, the property, or the right to designate, alone or with another, the persons who shall... | |
 | New York (State) - 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...period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right,... | |
 | United States. Board of Tax Appeals - 1936 - 1468 pages
...possession or enjoyment at or after his death, or (3) by deed under which he has retained for his life or any period not 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... | |
 | United States - 1939 - 780 pages
...possession or enjoyment at or after his death, or (3) by deed under which he has retained for his life or any period not ascertainable without reference to...period which does not in fact end before his death (A) the possession or enjoyment of, or the right to the income fronij the property, or (B) the right,... | |
 | United States. Board of Tax Appeals - 1937 - 1380 pages
...by trust or otherwise, under which he hag retained for hla life or for any period not ascertalnable without reference to his death or for any period which does not In fact rnd before his death (1) the possession or enjoyment of, or the right to the income from, the property,... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from such property or (2) the right, either alone or in conjunction with any person, to designate the persons... | |
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... 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... 
