 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...  Reports of the Tax Court of the United States - Page 759by United States. Tax Court - 1947Full view - About this book
 | New York (State) - 1935 - 1272 pages
...amended to read as follows : 4. To the extent of any interest therein of which 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... | |
 | United States. Court of Claims - 1940 - 772 pages
...inclusion in the gross estate of property "to the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise,...conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death, except in case of... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 1002 pages
...section 811 (d) (2) of the Internal Revenue Code of 1939. This requires the inclusion of trust property "where the enjoyment thereof was subject at the date...conjunction with any person, to alter, amend, or revoke * * *" the terms of the trust. 147 Syllabus In Estate of Sanford v. Commissioner, 308 US 39, the question... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 pages
...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... | |
 | United States. Court of Claims - 1941 - 858 pages
...intangible, wherever situated — ***** (d) 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 Syllabus at the date of his death to any change through the exercise of a power, either by the decedent... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death, except in case of... | |
 | New York (State) - 1925 - 1586 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death, except in case of... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death, except in case of... | |
 | New York (State) - 1925 - 800 pages
...he has at any time created a trust, where the enjoyment thereof was sub[Vol. 33] Tax Commission ject at the date of his death to any change through the...conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death, except in case of... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 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,... | |
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