 | United States. Internal Revenue Service - 1975 - 804 pages
...surviving spouse if (A) an interest in the property passes or has passed, for less than an adequate and the surviving spouse or the estate of such spouse, and (B) by reason of the passing, the other person... | |
 | United States. Internal Revenue Service - 1977
...surviving spouse if (A) an interest in the property passes or has passed, for less than an adequate and come therefrom. When A conveyed the timber rights to В for a five year term, A retained the surviving spouse or the estate of such spouse, and (B) by reason of the passing, the other person... | |
 | United States. Tax Court - 1962 - 1268 pages
...as required by section 2056 (b) (1) (A) of the 1954 Code, and by reason of such passing such person may possess or enjoy any part of such property after such termination, as required by section 2056 (b) (1) (B). It will be observed, however, that both the widow and minor... | |
 | United States. Tax Court - 1975 - 1220 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...interest so passing to the surviving spouse; * * * (3) INTEREST OF SPOUSE CONDITIONAL ON SURVIVAL FOR LIMITED PERIOD.— For purposes of this subsection,... | |
 | United States. Tax Court - 1971 - 1470 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 1» not disallowed... | |
 | United States. Tax Court - 1985 - 1410 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. Tax Court - 1975 - 1272 pages
...person other than such surviving spouse * * *; and (B j if by reason of such passing such person * * * may possess or enjoy any part of such property after...of the interest so passing to the surviving spouse * * * Subsection (d)( 1) provides as follows: If under this section an interest would, in the absence... | |
 | United States. Tax Court - 1973 - 1208 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...to any person other than such surviving spouse (or tbe estate of such spouse) ; and (B) If by reason of such passing such person (or his heirs or assigns)... | |
 | United States. Tax Court - 1972 - 988 pages
...surviving spouse * * * ; and (B) if by reason of such passing such person * * * may possess or enjoy such part of such property after such termination or failure...of the Interest so passing to the surviving spouse ; The latter provision has been referred to as the "terminable interest rule" and will be so referred... | |
 | United States. Tax Court - 1972 - 1132 pages
...or has passed (for less than an adequate and full consideration in money or money's worth) from tlie 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 assigns) may possess or enjoy any part... | |
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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... 
