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" ... 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 433
by United States. Tax Court - 1944
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Cases Decided in the United States Court of Claims ... with ..., Volume 139

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...
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Cases Decided in the United States Court of Claims ... with ..., Volume 134

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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 309

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...
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Laws of the State of New York, Volume 2

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...
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Reports of the U.S. Board of Tax Appeals, Volume 33

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...
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Legislative Calendar, Volume 53, Part 1

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...
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Reports of the U.S. Board of Tax Appeals, Volume 35

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...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

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...
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Revenue Act of 1938: Hearings Before the Committee on Finance, United States ...

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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 303

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938 - 966 pages
...value at the date of death of all property to the extent of any interest therein of which a decedent has at any time made a transfer by trust or otherwise under which the transferor retained for life the possession or enjoyment of the income from the property, except...
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