 ... intended to take effect in possession or 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 period not ascertainable without reference to his...  Reports of the Tax Court of the United States - Page 231by United States. Tax Court - 1963Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 910 pages
...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 period not ascertainable without...period which does not in fact end before his death * * *. Any transfer of a material part of his property in the nature of a final disposition or distribution... | |
 | United States. Supreme Court - 1940 - 828 pages
...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 period not ascertainable without...period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...1931, by substituting for the corresponding language used in the joint resolution the following: * * * or for any period not ascertainable without reference...which does not in fact end before his death * * *. The first clause is aimed to reach such transfers as one where the decedent reserves to himself semiannual... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 pages
...at or after his death. (d) Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable without...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,... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 352 pages
...at or after his death. (<f ) Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable without...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,... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...of the surviving spouse. (d) Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable without...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,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 348 pages
...surviving spouse. (d) Transfers, by trust or otherwise, under which the decedent has retained for his fife or for any period not ascertainable without reference...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,... | |
 | 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...period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right,... | |
 | United States. Board of Tax Appeals - 1936 - 1468 pages
...possession or enjoyment at or after his death, or (3) by deed under which he has retained for his life or any period not ascertainable without reference to his death or for any period which docs not in fact end before his death (A) the possession or enjoyment of, or the right to the income... | |
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