 To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent...  United States Code - Page 22by United States - 1983Full view - About this book
 | New York (State) - 1935 - 1272 pages
...otherwise, where the platlon*™ enjoyment thereof was subject at the date of his death to any deaaichange through the exercise of a power, either by the decedent...or where the decedent relinquished any such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration... | |
 | United States. Court of Claims - 1940 - 772 pages
...property "to the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof...or where the decedent relinquished any such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 1002 pages
...section 811 (d) (2) of the Internal Revenue Code of 1939. This requires the inclusion of trust property "where the enjoyment thereof was subject at the date...conjunction with any person, to alter, amend, or revoke * * *" the terms of the trust. 147 Syllabus In Estate of Sanford v. Commissioner, 308 US 39, the question... | |
 | United States. Court of Claims - 1941 - 858 pages
...at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject Syllabus at the date of his death to any change through the...conjunction with any person, to alter, amend, or revoke. * * *. (44 Stat. 9, 70.) We think the case is controlled by the decisions in Porter et dl. v. Commissioner,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 pages
...decedent's gross estate of the value of all property that the decedent had previously transferred by trust "where the enjoyment thereof was subject at the date...death to any change through the exercise of a power ... to alter, amend, or revoke. . . ." In Commissioner v. Holmes, 326 US 480, we held that power to... | |
 | New York (State) - 1925 - 1586 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...or where the decedent relinquished any such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...or where the decedent relinquished any such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...or where the decedent relinquished any such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money... | |
 | New York (State) - 1925 - 800 pages
...he has at any time created a trust, where the enjoyment thereof was sub[Vol. 33] Tax Commission ject at the date of his death to any change through the...or where the decedent relinquished any such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...death to any change through the exercise of a power, cither by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where... | |
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