 ... 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 in case...  Reports of the Tax Court of the United States - Page 549by United States. Tax Court - 1943Full view - About this book
 | United States. Court of Claims - 1944 - 656 pages
...before his death (1) the possession or enjoyment of, or the income from, the property or (2) the right to designate the persons who shall possess or enjoy the property or the income therefrom; * * *. Prior to approval of Joint Resolution 529, of March 3, 1931, 46 Stat. 1516, no part of the value... | |
 | 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 - 830 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...the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. Any transfer of a material part... | |
 | 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 - 1927 - 626 pages
...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, either alone or with another, the persons who shall possess or enjoy the property... | |
 | United States. Internal Revenue Service - 1932 - 192 pages
...before hit death (1) the possession or enjoyment of, or the income from, the property or (£) the right to designate the persons who shall possess or enjoy...the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. In view of the decisions of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 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 property... | |
 | 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 property... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 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 property... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 352 pages
...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 property or the income therefrom. (e) Transfers, by trust or otherwise, where the enjoyment of the property was, at the date of the decedent's... | |
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