 | United States. Court of Claims, Audrey Bernhardt - 1958 - 910 pages
...effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained...for any period which does not in fact end before his death * * *. Any transfer of a material part of his property in the nature of a final disposition or... | |
 | 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...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... | |
 | United States. Supreme Court - 1940 - 828 pages
...effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained...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, or (2) the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...1931, by substituting for the corresponding language used in the joint resolution the following: * * * or for any period not ascertainable without reference...for any period which does not in fact end before his death * * *. The first clause is aimed to reach such transfers as one where the decedent reserves to... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...similar interests of the surviving spouse. (d) Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 352 pages
...or enjoyment at or after his death. (<f ) Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable...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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 pages
...or enjoyment at or after his death. (d) Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable...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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 348 pages
...surviving spouse. (d) Transfers, by trust or otherwise, under which the decedent has retained for his fife or for any period not ascertainable without reference...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... | |
 | New York (State) - 1934 - 1436 pages
...or after Transfer in his death, or makes a transfer, by trust or otherwise, under which rights con- he has retained for his life or for any period not ascertainable "ntu without reference to his death or for any period which does not in fact end before his death (1)... | |
 | United States. Board of Tax Appeals - 1936 - 1468 pages
...possession or enjoyment at or after his death, or (3) by deed under which he has retained for his life or any period not ascertainable without reference to his death or for any period which docs not in fact end before his death (A) the possession or enjoyment of, or the right to the income... | |
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... 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... 
