 | 1990 - 1006 pages
...adequate and full consideration in money or money's worth, and (ii) By reason of its passing, the other person or his heirs or assigns may possess or enjoy any part of the property after the termination or failure of the spouse's interest. (2) Even though a property... | |
 | 1977 - 532 pages
...he can exercise (either alone or in conjunction with any person) in such manner that 'he appointee may possess or enjoy any part of such property after such termination or 'allure of the interest transferred to the donee spouse. For purposes of this paragraph, the donor... | |
 | 1987 - 728 pages
...adequate and full consideration in money or money's worth, and (ii) By reason of its passing, the other person or his heirs or assigns may possess or enjoy any part of the property after the termination or failure of the spouse's interest. (2) Even though a property... | |
 | 1960 - 618 pages
...full consideration in money or money 's worth, and ,. i , „ (il) By reason of its passing, the other person or his heirs or assigns may possess or enjoy any part of the property after the termination or failure of the spouse's interest. (2) Even though a property... | |
 | 1959 - 1126 pages
...retained in himself an interest in the same property, and (ii) By reason of such retention, the donor (or his heirs or assigns) may possess or enjoy any part of the property alter the termination or failure of the interest transferred to the donee spouse. However,... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...or SPECIFIC EXEMPTION, CHARITABLE GIFTS, GIFTS TO SPOUSE Gifts Made During 1944 to 1949, Inclusive assigns) may possess or enjoy any part of s-uch property...after such termination or failure of the interest transferred to the donee spouse; or (ii) if the donor immediately after the transfer to the donee spouse... | |
 | United States, Walter Elbert Barton - 1953 - 708 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...surviving spouse (or the estate of such spouse) ; and such interest (even in such deduction is not disallowed under clauses (i) and (ii)) — (iii) if such... | |
 | United States. Internal Revenue Service - 1961 - 1668 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 (for the estate of such persons) ; and "(ii) if by reason of such passing such person (or his heirs... | |
 | United States. Internal Revenue Service - 1968 - 1034 pages
...nondeductible if ( 1 ) an interest in the 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 the surviving spouse or the estate of the surviving spouse, and (2) by reason of the passing, the other... | |
 | United States. Internal Revenue Service - 1954 - 726 pages
...surviving spouse if (1) 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 (2) by reason thereof, such person, or his heirs or assigns,... | |
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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... 
