 | United States. Tax Court - 1990 - 1014 pages
...some other person for less than adequate consideration and (2) by reason of its passing, such other person or his heirs or assigns may possess or enjoy any part of the property after the termination of the spouse's interest. Congress only intended to allow the marital... | |
 | 1973 - 348 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...may possess or enjoy any part of such property after euch termination or failure of the Interest so passIng to the surviving spouse; and no deduction shall... | |
 | 1973 - 362 pages
...donee spouse (or the estate of such spouse) , and (ii) By reason of such transfer, such person cor his heirs or assigns) may possess or enjoy any part of such property after the termination or failure of the interest therein transferred to the donee spouse. (2) In determining... | |
 | 1974 - 364 pages
...than such surviving spouse (or the estate of such spouse) ; and (B) If by reason of euch passing euch person (or his heirs or assigns) may possess or enjoy...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. Tax Court - 1975 - 1214 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,... | |
 | 1976 - 476 pages
...Interest — (A) If an Interact In euch property раем« or hsis passed (for IMS than an adequate and full consideration In money or money's worth) from...to any person other than such surviving spouse (or tfae estate of such spouse); and (B) If by reason of euch passing euch person (or his heln or assigns)... | |
 | 1979 - 556 pages
...person other than the donee spouse (or the estate of such spouse), and (ii) By reason of such transfer, such person (or his heirs or assigns) may possess or enjoy any part of such propA erty after the termination or failure or the interest therein transferred to the donee spouse.... | |
 | United States. Tax Court - 1985 - 1414 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...decedent to any person other than such surviving spouse lor the estate of such spouse); and i BI if by reason of such passing such person lor his heirs or... | |
 | United States. Tax Court - 1990 - 1038 pages
...some other person for less than adequate consideration and (2) by reason of its passing, such other person or his heirs or assigns may possess or enjoy any part of the property after the termination of the spouse's interest. Congress only intended to allow the marital... | |
 | Craig Alan Smith - 2015 - 359 pages
...spouse [may] terminate or fail" and a "person other than [the] surviving spouse may possess or enjoy [a] part of such property after such termination or failure...the interest so passing to the surviving spouse." Therefore the policy and its proceeds— considered apart from petitioners' claim that the insurer's... | |
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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... 
