 ... 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 United States Tax Court - Page 1159by United States. Tax Court - 1983Full view - About this book
 | 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 - 828 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...possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
 | 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. 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 - 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 - 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... | |
 | New York (State) - 1934 - 1436 pages
..."ntu 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...possess or enjoy the property or the income therefrom, or (b) if insurance passes under a contract executed by the decedent in favor of a specific beneficiary,... | |
 | United States. Board of Tax Appeals - 1935 - 1394 pages
...his life * * * (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." House Joint Resolution No. 529, approved March 3, 1931. The amendment had no retroactive effect upon... | |
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