 ... 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 of a bona fide sale for an adequate and full consideration in money or money's worth.  Reports of the Tax Court of the United States - Page 399by United States. Tax Court - 1952Full view - About this book
 | United States. Court of Claims - 1944 - 656 pages
...not ending before his death (1) the possession or enjoyment of, or the income from, the property or (2) the right to designate the persons who shall possess or enjoy the property or the income therefrom; * * *. Prior to approval of Joint Resolution 529, of March 3, 1931, 46 Stat. 1516, no part of the value... | |
 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 pages
...for present purposes is a transfer of property in trust before March 4, 1931, with a reservation of the right to designate the persons who shall possess or enjoy the property or the income therefrom. The reserved power makes the transfer incomplete for gift tax purposes but nevertheless the property... | |
 | United States. Supreme Court - 1940 - 828 pages
...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 of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
 | 1953 - 1028 pages
...possession or enjoyment of the property, or the right to the income therefrom, or under which he retained the right to designate the persons who shall possess or enjoy the property or the income therefrom. However, if the decedent died prior to October 22, 1942, there is included only the property passing... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...not ending before his death (1) the possession or enjoyment of, or the income from, the property or (2) the right to designate the persons who shall possess or enjoy the property or the income therefrom. Similar language was subsequently included in the death statutes of the States of Kew York, Florida,... | |
 | United States. Internal Revenue Service - 1932 - 192 pages
...ending before hit death (1) the possession or enjoyment of, or the income from, the property or (£) the right to designate the persons who shall possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 pages
...not ending before his death (1) the possession or enjoyment of, or the income from, the property or (2) the right to designate the persons who shall possess or enjoy the property or the income therefrom. Similar language was subsequently included in the death statutes of the States of New York, Florida,... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...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 or the income therefrom. (e) Transfers, by trust or otherwise, where the enjoyment of the property was, at the date of the decedent's... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 352 pages
...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 or the income therefrom. (e) Transfers, by trust or otherwise, where the enjoyment of the property was, at the date of the decedent's... | |
 | New York (State) - 1934 - 1436 pages
...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 or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
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