Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 281
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933
Full view - About this book

Laws of the State of New York, Volume 1

New York (State) - 1935
...the decedent Transfer* has at any time made a transfer, by trust or otherwise, where the platlon* enjoyment thereof was subject at the date of his death to any deaaichange through the exercise of a power, either by the decedent alone or in conjunction with any...
Full view - About this book

Cases Decided in the United States Court of Claims, Volumes 1-89

United States. Court of Claims - 1940
...any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date...contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth." In that connection the court...
Full view - About this book

Cases Decided in the United States Court of Claims, Volume 93

United States. Court of Claims - 1941
...at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject Syllabus at the date of his death to any change through the...conjunction with any person, to alter, amend, or revoke. * * *. (44 Stat. 9, 70.) We think the case is controlled by the decisions in Porter et dl. v. Commissioner,...
Full view - About this book

Cases Decided in the United States Court of Claims ... with ..., Volume 126

United States. Court of Claims, Audrey Bernhardt - 1954
...decedent's gross estate of the value of all property that the decedent had previously transferred by trust "where the enjoyment thereof was subject at the date...death to any change through the exercise of a power ... to alter, amend, or revoke. . . ." In Commissioner v. Holmes, 326 US 480, we held that power to...
Full view - About this book

A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 pages
...intended to take effect in possession or enjoyment at or after death, or (2) the enjoyment of which was subject, at the date of his death, to any change through a power, exercisable either by the decedent alone or in conjunction with any person, to alter, amend,...
Full view - About this book

Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date...contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. The relinquishment of any such...
Full view - About this book

Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 154 pages
...intended to take effect in possession or enjoyment at or after death, or (2) the enjoyment of which was subject, at the date of his death, to any change through a power, exercisable either by the decedent alone or in conjunction with any person, to alter, amend,...
Full view - About this book

Cases Decided in the United States Court of Claims, Volume 73

United States. Court of Claims - 1932
...made by decedent were intended to take effect in possession or enjoyment at or after his death, and the enjoyment thereof was subject at the date of his death to the reserved right of the decedent, in conjunction with his wife, to make other disposition of the...
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 289

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933
...an instrument for the avoidance of the tax upon estates. By 302 (d) of the Revenue Act of 1924, the gross estate of a decedent is to be taken as including...contemplation of his death, except in case of a bona fide 670 Opinion of the Court. sale for a fair consideration in money or money's worth." The validity of...
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 289

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933
...an instrument for the avoidance of the tax upon estates. By 302 (d) of the Revenue Act of 1924, the gross estate of a decedent is to be taken as including...contemplation of his death, except in case of a bona fide 670 Opinion of the Court. sale for a fair consideration in money or money's worth." The validity of...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF