... 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 death or for any period which does not in fact and before his death (1) the... Reports of the Tax Court of the United States - Page 209by United States. Tax Court - 1943Full view - About this book
| New York (State) - 1934 - 1436 pages
...or after Transfer in his death, or makes a transfer, by trust or otherwise, under which 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 end before his death (1)... | |
| United States. Board of Tax Appeals - 1936 - 1468 pages
...made a transfer, by trust or otherwise, in contemplation 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 reference to his death or for any period which... | |
| United States. Board of Tax Appeals - 1937 - 1380 pages
...made a transfer, by trust or otherwise, in contemplation of or intended to take effect in possession or enjoyment at or after his death, or of which he...made a transfer, by trust or otherwise, under which hehas retained for his life or for any period not ascertainable without reference to his death or for... | |
| United States. Bureau of the Census - 1938 - 160 pages
...made a transfer, by trust or otherwise, in contemplation of or intended to take effect in possession or enjoyment at or after his death, or of which he has made such a transfer under which he has retained for his life or for any period not ascertainable without... | |
| United States - 1964 - 1098 pages
...(except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, under which he has retained for his life or for any period not acertalnable without reference to his death or for any period which does not in fact end before his... | |
| United States. Congress. Senate. Committee on Finance - 1941 - 1622 pages
...estate of every decedent: "(c) Any interest of which the decedent has at any time made a transfer, b; trust or otherwise, under, which he has retained for his life or for any period no ascertainable without reference to his death, or for any period which does not ii fact end before... | |
| United States. Court of Claims - 1943 - 810 pages
...made a transfer, by trust or otherwise, in contemplation of or 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 230 Opinion of the Court otherwise, under which he has retained for his life or for any period not... | |
| 1949 - 600 pages
...Provided, however, That in case such overpayment relates to a transfer of property under which the decedent retained for his life or for any period not ascertainable...without reference to his death or for any period which did not in fact end before his death (i) the possession or enjoyment of , or the right to the income... | |
| 1999 - 812 pages
...received all that he was entitled to receive under the plan before his death, no amount was payable to him for his life or for any period not ascertainable without reference to his death, or for any period which did not in fact end before his death. Thus, the amount of the payment to the designated beneficiary... | |
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