... 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 possession or enjoyment of, or the right to the income from, the property... Reports of the Tax Court of the United States - Page 433by United States. Tax Court - 1944Full view - About this book
| United States. Court of Claims, Audrey Bernhardt - 1958 - 910 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...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... | |
| United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 pages
...which the decedent has at any time made a transfer * * * by trust or otherwise — * " * * * * (B) 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... | |
| United States. Supreme Court - 1940 - 830 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...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... | |
| New York (State) - 1934 - 1436 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...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... | |
| United States. Board of Tax Appeals - 1936 - 1468 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 for his life or for any period not ascertainable without reference to his death or for any period which... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 780 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...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... | |
| United States. Board of Tax Appeals - 1937 - 1380 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...made a transfer, by trust or otherwise, under which hehas retained for his life or for any period not ascertainable without reference to his death or for... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...contemplation of or intended to take effect in possession or enjoyment at or after his death, or of whicli he has at any time made a transfer, by trust or otherwise,...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... | |
| United States. Congress. Senate. Committee on Finance - 1938 - 768 pages
...there must be included in the gross estate of every decedent: "(c) Any interest of which the decedent has at any time made a transfer, by trust or otherwise,...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... | |
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