... 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... Internal Revenue Bulletin: Cumulative bulletin - Page 269by United States. Internal Revenue Service - 1967Full view - About this book
| United States. Court of Claims, Audrey Bernhardt - 1958 - 910 pages
...otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any 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 - 830 pages
...otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact...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... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...in the joint resolution the following: * * * or for any period not ascertainable without reference to his death or for any period 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... | |
| United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...which the decedent has retained for his life or for any period not 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,... | |
| United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...which the decedent has retained for his life or for any period not 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,... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 pages
...which the decedent has retained for his life or for any period not 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,... | |
| New York (State) - 1934 - 1436 pages
...rights con- he has retained for his life or for any period not ascertainable "ntu without reference to his death or for any period which does not in fact...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, or... | |
| United States. Board of Tax Appeals - 1936 - 1468 pages
...after his death, or of which he has for his life or for any period not ascertainable without reference to his death or for any period which does not in fact...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 ;... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact...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 ;... | |
| United States. Board of Tax Appeals - 1937 - 1380 pages
...period not ascertalnable without reference to his death or for any period which does not In fact rnd before his death (1) the possession or enjoyment of,...the right, either alone or In conjunction with any !Ğrson, to designate the persons who shall possess or enjoy the property or the Income therefrom ;... | |
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