 To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent...  Reports of the U.S. Board of Tax Appeals - Page 334by United States. Board of Tax Appeals - 1935Full view - About this book
 | United States. Internal Revenue Service - 1979 - 644 pages
...where the enjoyment of the property was subject to change at his death through the exercise of a power by the decedent, alone or in conjunction with any person, to alter, amend, revoke, or terminate. The power to distribute income and principal unlimited by an ascertainable standard,... | |
 | United States. Tax Court - 1950 - 1144 pages
...or before June 22, 1936 : * * To the extent of any interest therein of which the decedent has at • time made a transfer, by trust or otherwise, where the enjoyment thereof 3 subject at the date of his death to any change through the exercise of a ?er, either by the decedent... | |
 | United States. Tax Court - 1947 - 1314 pages
...or enjoyment at or after his death (Sec. 811 (c), Internal Revenue Code) , and as transfers wherein the enjoyment thereof was subject at the date of his death to a change through the exercise of a power by him to alter, amend or revoke (Sec. 811 (d) , Internal... | |
 | United States. Tax Court - 1943 - 1330 pages
...death of property transferred •* prior to death where the enjoyment thereof was subject at the datr of his death to any change through the exercise of a power, eitht by the decedent alone or in conjunction with any other person, alter, amend, or revoke the transfer.... | |
 | United States. Tax Court - 1975 - 1262 pages
...TRANSFERS ON OR BEFORE JUNE 22, 1936.— To the extent of any interest therein of which the decedent has at any time made a transfer * * *, by trust or...conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death. * * * [Emphasis added.]... | |
 | United States. Tax Court - 1985 - 1410 pages
...(except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof...conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power during the 3-year period ending on the date of the... | |
 | United States. Tax Court - 1975 - 1272 pages
...follows: (a) IN GENERAL.—The value of the gross estate shall include the value of all property— * * * his death to any change through the exercise of a...conjunction with any person, to alter, amend, or revoke * * * [Emphasis added.] In 1923, decedent transferred Stone & Webster stock to a trust. Article 5 of... | |
 | United States. Tax Court - 1983 - 1176 pages
...(except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof...death to any change through the exercise of a power (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction with any... | |
 | United States. Tax Court - 1974 - 862 pages
...(except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof...death to any change through the exercise of a power (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction with any... | |
 | United States. Tax Court - 1988 - 1416 pages
...(except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof...death to any change through the exercise of a power (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction with any... | |
| |
