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" If an interest in such property passes or has passed (for less than an adequate and full consideration in money or money's worth) from the decedent to any person other than such surviving spouse (or the estate of such spouse... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 422
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1961
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United States Code

United States - 1953
...such property, and if by reason of such retention or transfer the donor (or his heirs or assigns) or such person (or his heirs or assigns) may possess...after such termination or failure of the interest transferred to the donee spouse ; or (li) if the donor immediately after the transfer to the donee...
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United States Code

United States - 1983
...he can exercise (either alone or in conjunction with any person) in such manner that the appointee may possess or enjoy any part of such property after such termination or failure of the interest transferred to the donee spouse. For purposes of this paragraph, the donor shall be considered as having...
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Reduction of Individual Income Taxes: Hearings Before the Committee on ...

United States. Congress. Senate. Committee on Finance - 1948 - 655 pages
...interest "(i) if an interest in such property passes or has passed (for less than an adequate and full consideration in money or money's worth) from...decedent to any person other than such surviving spouse ; and "(ii) if by reason of such passing such person (or his heirs or assigns) may possess or enjoy...
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Reduction of Individual Income Taxes: Hearings On, H.R. 4790

United States. Congress. Senate. Committee on Finance - 1948 - 655 pages
...such property passes or has passed (for less than an adequate and full consideration in шопеу or money's worth) from the decedent to any person other than such surviving spouse ; and "(H) if by reason of such passing such person (or his heirs or assigns) may possess or enjoy...
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The Code of Federal Regulations of the United States of America

1968
...interest (A) If an interest in such property passes or has passed (for less than an adequate and full consideration in money or money's worth) from...surviving spouse (or the estate of such spouse); and (B) If by reason of such passing such person (or his heirs or assigns) may possess or enjoy any part...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960
...Interest (A) If an Interest In such property passes or has passed (for less than an adequate and full consideration In money or money's worth) from...surviving spouse (or the estate of such spouse); and (B) If by reason of such passing such person (or his heirs or assigns) may possess or enjoy any part...
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The Code of Federal Regulations of the United States of America

1994
...person other than the donee spouse (or the estate of such spouse), and (ii) By reason of such transfer, such person (or his heirs or assigns) may possess or enjoy any part of such property after the termination or failure of the interest therein transferred to the donee spouse. (2) In determining...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1994
...person other than the donee spouse (or the estate of such spouse), and (11) By reason of such transfer, such person (or his heirs or assigns) may possess or enjoy any part of such property after the termination or failure of the interest therein transferred to the donee spouse. (2) In determining...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1949
...spouse, in case: (i) An interest in the same property passed at any time (for less than an adequate and full consideration in money or money's worth) from the decedent to any person other than such spouse (or the estate of such spouse) , and <ii) By reason thereof, such person (or his heirs or assigns)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976
...passed (for lea than an adequate and full consideration Lu mousy or money's worth) from the decedsut to any person other than such surviving spouse (or the estate of such spouse); and (B) If by reason ot such ps¿ng suck person (Or his heirs or uSIgX'S may poe or enjoy any part of such...
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