 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 pages
...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 possess or enjoy the property or the income therefrom * * *. ***** The provisions of section 811 (c)... | |
 | United States. Supreme Court - 1940 - 828 pages
...his death (1) 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 of a bona fide sale for an adequate... | |
 | United States - 1939 - 780 pages
...his death (A) the possession or enjoyment of, or the right to the income from, the property, or (B) 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, or (2) if insurance passes under a contract... | |
 | United States. Board of Tax Appeals - 1937 - 1380 pages
...of this title." September 12, 1917, it is apparent that the decedent in the instant case retained no right, either alone or in conjunction with any person, to designate the persons to possess or enjoy the property or the income therefrom. That designation was made at the time of... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 pages
...his death, (1) 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. "(d) Any interest of which the decedent has... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...his death (1) 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 of a bona fide sale for an adequate... | |
 | 1939 - 1030 pages
...his death (A) the possession or enjoyment of, or the right to the income from, the property, or (B) 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, or (2) if insurance passes under a contract... | |
 | United States. Supreme Court - 1940 - 1096 pages
...his death (1) 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 of a bona fide sale for an adequate... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1941 - 1614 pages
...his death, (1) 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. "(d) Any interest of which the decedent has... | |
 | United States - 1964 - 1098 pages
...death — (1) the possession or enjoyment of, or the rient 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. (As amended Oct. 16. 1962. Pub. L 5 18(a) (2)... | |
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... 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 of a bona fide sale for an adequate and full consideration in money or money's worth. 
