 | United States. Tax Court - 1956 - 1170 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...passing such person (or his heirs or assigns) may pos*esi or enjoy any part of such property after such termination or failure of the Interest EO passing... | |
 | United States. Tax Court - 1975 - 1272 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...of the interest so passing to the surviving spouse; and no deduction shall be allowed with respect to such interest (even if such deduction is not disallowed... | |
 | United States. Internal Revenue Service - 1977 - 632 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...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. Internal Revenue Service - 1965 - 1150 pages
...Interest — "(1) 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 "(11) if by reason of such passing such person (or his heirs or assigns) may poospss or enjoy any part... | |
 | United States. Tax Court - 1962 - 1266 pages
...passed * • • from the decedent to any person other than such surviving spouse * * • ; and (B) if by reason of such passing such person (or his heirs...may possess or enjoy any part of such property after sucb termination or failure of the Interest •o pissing- to the surviving spouse ; that the year's... | |
 | United States. Tax Court - 1956 - 1226 pages
...spouse) ; and (II) If by reason of such passing such person (or his heirs or assigns) may i os;ess or enjoy any part of such property after such termination...of the Interest so passing to the surviving spouse ; and no deduction shall be allowed with respect to such Interest (even If such deduction la not disallowed... | |
 | United States. Tax Court - 1964 - 992 pages
...2056 (b) is that "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 ppouse (or the estate of such spouse)." Under a contract to devise specific property, the rights of... | |
 | United States. Internal Revenue Service - 1976 - 624 pages
...surviving spouse, if (a) an interest in the property passes or has passed, for less than an adequate or full consideration in money or money's worth, from the decedent to any person other than the surviving spouse or the estate of such spouse, and (b) by reason of the passing, the other person... | |
 | United States. Internal Revenue Service - 1976 - 720 pages
...surviving spouse if (A) 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 such spouse, and (B) by reason of the passing, the other person... | |
 | United States. Internal Revenue Service - 1979 - 644 pages
...surviving spouse if (A) 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 such spouse, and (B) by reason of the passing, the other person... | |
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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... 
