...amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his...either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership" Includes a reversionary interest...

...decedent (A) purchased with premiums, or other consideration, paid . . . by the decedent, ... or (B) with respect to which the decedent possessed at his death any of the incidents of ownership . . . "(4) . . . For the purposes of this subsection, premiums . . . paid with property held as community...

...wife had the policy at home made no difference. It held that estate tax liability for such policies "with respect to which the decedent possessed at his death any of the incidents of ownership" depends on a general, legal power to exercise ownership, without regard to the owner's ability to exercise...

...amount receivable by all other beneficiaries as Insurance under policies on the life of the decedent with respect to which the decedent possessed at his...either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "Incident of ownership" Includes a reversionary Interest...

...amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his...either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership" includes a reversionary interest...

...so paid by the decedent bears to the total premiums paid for the insurance, and (ii) Such insurance with respect to which the decedent possessed at his...exercisable either alone or in conjunction with any person. (2) The purchase of insurance upon the life of the decedent is attributed to the decedent even...

...amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his death any of the Incidents of ownership, exerclsable either alone or in conjunction with any other person. For purposes of the preceding sentence,...

...under policies on the life of the decedent with respect to which the decedent possessed at his deato any of the Incidents of ownership, exercisable either alone or In conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership" Includes a reversionary Interest...

...that the amount so paid by the decedent bears to the total premiums paid for the insurance, or (B) with respect to which the decedent possessed at his...either alone or in conjunction with any other person. For the purposes of clause (A) of this paragraph, if the decedent transferred, by assignment or otherwise,...

...the amount so paid by the decedent bears to the total premiums paid for the insurance, or (B) n ill: respect to which the decedent possessed at his death any of the incidents of ownership, exercisaole either alone or in conjunction with any other person. * * * [Emphasis added.] It is stipulated...