| United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...interest — (A) if an interest in such property passes or has passed (for less than an adequate and contract described in paragraph (3) shall, to the...gross income under section 403 (b), not be considered (B) if by reason of such passing such person (or his heirs or assigns) may possess or enjoy any part... | |
| United States. Tax Court - 1962 - 1244 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...such passing such person (or his heirs or assigns) mny possess or enjoy any part of such property after such termination or failure of the Interest so... | |
| United States. Tax Court - 1962 - 1274 pages
...• • • from the decedent to any person other than such surviving spouse • • • ; and (B) If by reason of such passing such person (or his heirs...after such termination or failure of the Interest BO passing to the surviving spouse ; 628476—62 9 that the year's support allowance was an interest... | |
| United States. Tax Court - 1963 - 1180 pages
...Interest — (A) If an Interest In such property passes or has passed (for less than an adequate and fall consideration In money or money's worth) from the...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... | |
| United States. Tax Court - 1963 - 1130 pages
...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...such surviving spouse (or the estate of such spouse) ; nnd (B) If by reason of such passing such person (or his heirs or assigns) may possess or enjoy any... | |
| United States. Tax Court - 1963 - 1156 pages
...the decedent to any person other than such surviving spouse (or the estate of such spouse) ; and (B) if by reason of such passing such person (or his heirs or assign!) may possess or enjoy any part of such property after such termination or failure of the Interest... | |
| United States. Tax Court - 1963 - 1190 pages
...Interest — (A) If an Interest In such property passes or has passed (for less than an adefuate and full consideration In money or money's worth) from the decedent to any penon other than such surviving spouse (or the estate of such spouse) ; and (B) If by reason of such... | |
| United States. Supreme Court - 1964 - 954 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...the interest so passing to the surviving spouse." 26 USC (1952 ed.) §812 (e)(l)(B). 503 Opinion of the Court. accrued during the 14 months since her... | |
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