 ... 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...  Reports of the Tax Court of the United States - Page 60by United States. Tax Court - 1958Full view - About this book
 | United States. Supreme Court - 1940 - 828 pages
...enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any...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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...ascertoinable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate, either alone or with another, the persons who shall possess or enjoy the property... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 348 pages
...ascertainable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate, either alone or with another, the persons who shall possess or enjoy the property... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 pages
...ascertainable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate, either alone or with another, the persons who shall possess or enjoy the property... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...ascertainable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate, either alone or with another, the persons who shall possess or enjoy the property... | |
 | New York (State) - 1934 - 1436 pages
...or (c) by deed poswwion un(jer which jje has retained for his life or for any period not property, ascertainable without reference to his death or for...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... | |
 | United States. Board of Tax Appeals - 1936 - 1468 pages
...of or intended to take effect In possession or enjoyment at or after his death, or of which he has for his life or for any period not ascertainable without...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... | |
 | United States. Board of Tax Appeals - 1937 - 1380 pages
...his death, or of which he has at any time made a transfer, by trust or otherwise, under which hehas retained for his life or for any period not ascertainable...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... | |
 | United States - 1939 - 780 pages
...ascertainable without reference to his death or for any period which does not in fact end before 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... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 pages
...decedent: "(c) Any interest of which the decedent has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any...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... | |
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