 | 1949 - 430 pages
...enjoyment at or after his death, (ill) with the retention or reservation by the decedent for his life or any period not ascertainable without reference to his death or for any period which does not in fact and before his death (a) of the use, possession, right to the income, or other enjoyment of the property... | |
 | United States. Congress. House. Committee on Ways and Means - 1976 - 732 pages
...to the decedent, either alone or in conjunction with another person or persons, for the decedent's life, or for any period not ascertainable without reference to his death, or for any period that does not in fact end before his death ; or (2) The decedent must possess, for any period described... | |
 | United States. Tax Court - 1978 - 1146 pages
...the decedent has at any time made a transfer (except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by...his life or for any period not ascertainable without refurence to his death or for any period which does not in fact end before his death— decedent's... | |
 | Robert A. Hendrickson, Neal R. Silverman - 2017 - 654 pages
...the decedent has at any time made a transfer (except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, under which he has (Rel. 1) In Estate of Castleberry v. Commissioner,3 the Tax Court considered the applicability of Section... | |
 | 1988 - 492 pages
...property is includible in the transferor's gross estate if he retains the retained interest for his life, for any period not ascertainable without reference...for any period which does not in fact end before his death. In addition, the value of the transferred property as of the date of death is includible if... | |
 | United States. Congress. House. Committee on Ways and Means - 1990 - 444 pages
...during which an income interest is retained. The retained right is neither "for [the transferor's] life or for any period not ascertainable without reference to his death," nor "for any period which does not in fact end before his death," if the transferor's estimation of... | |
 | United States. Tax Court - 1993 - 650 pages
...or enjoyment at or after his death, or by a disposition under which he has retained for his life or any period not ascertainable without reference to...for any period which does not in fact end before his death (i) the possession or enjoyment of, or the right to the income from, the property, or (ii) the... | |
 | United States. Tax Court - 1995 - 512 pages
...the decedent has at any time made a transfer (except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by...otherwise, under which he has retained for his life * * * (1) the possession or enjoyment of, or the right to the income from, the property * * * Respondent... | |
 | 1996 - 810 pages
...under the contract or agreement up to the time of his death. For the meaning of the phrase "for hie life or for any period not ascertainable without reference...for any period which does not In fact end before his death", see section 2036 ала §20.2096-1. (2) The application of this paragraph is illustrated and... | |
 | Stephen R. Akers, Myron E. Sildon - 2002 - 360 pages
...any form of contract or agreement where decedent had right to receive payments for life or for an}' period not ascertainable without reference to his...any period which does not, in fact, end before his death). s §2056(b)(l)(A) (definition of nondeductible terminable interest does not include an interest... | |
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... for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death... 
