 | United States. Court of Claims - 1927 - 902 pages
...ascertaining this net estate and requires the inclusion in the value of the gross estate of all property " (c) to the extent of any interest therein of which...created a trust in contemplation of or intended to take effect in possession or enjoyment at or after his death." The tax is made applicable whether such transfer... | |
 | United States. Court of Claims - 1925 - 828 pages
...decedent shall be determined by including the value at the time of his death of all property, real and personal, tangible or intangible, wherever situated...respect to which he has at any time created a trust, * * * intended to take effect in possession or enjoyment at or after his death * * * except in a case... | |
 | United States. Court of Claims - 1930 - 854 pages
...transfer of the net estate of every decedent dying after the passage of this act. * * * " SEC. 402. That the value of the gross estate of the decedent...tangible or intangible, wherever situated * * *. "(c) lo the extent of any interest therein of which the decedent has at any time made a transfer, or with... | |
 | United States. Court of Claims - 1942 - 818 pages
...within the gross estate of property — To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust * * * intended to take effect in possession or enjoyment at or after his death. The Act, therefore,... | |
 | 1921 - 2116 pages
...intangible, wherever situated : * • * "(b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...distribution as part of his estate. (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...distribution as part of his estate; (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 pages
...distribution as part of his estate. ( b ) To the extent of any interest therein of which the decedent hac at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after... | |
 | National City Company, United States - 1919 - 104 pages
...as dower, courtesy, or by virtue of a statute creating an estate in lieu of dower or courtesy; 294. (c) To the extent of any interest therein of which...created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer or trust is made or... | |
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... (c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his... 
