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" 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... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 279
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...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...contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. The relinquishment of any such...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 176 pages
...intended to take effect in possession or enjoyment at or after death, or (2) the enjoyment of which was subject, at the date of his death, to any change through a power, exercisable either by the decedent alone or in conjunction with any person, to alter, amend,...
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Cases Decided in the Court of Claims of the United States, Volume 73

United States. Court of Claims - 1932 - 834 pages
...made by decedent were intended to take effect in possession or enjoyment at or after his death, and the enjoyment thereof was subject at the date of his death to the reserved right of the decedent, in conjunction with his wife, to make other disposition of the...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 289

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 888 pages
...an instrument for the avoidance of the tax upon estates. By § 302 (d) of the Revenue Act of 1924, the gross estate of a decedent is to be taken as including...contemplation of his death, except in case of a bona fide 670 Opinion of the Court. sale for a fair consideration in money or money's worth." The validity of...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 289

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 860 pages
...an instrument for the avoidance of the tax upon estates. By § 302 (d) of the Revenue Act of 1924, the gross estate of a decedent is to be taken as including...contemplation of his death, except in case of a bona fide 670 Opinion of the Court. sale for a fair consideration in money or money's worth." The validity of...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 824 pages
...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...conjunction with any person, to alter, amend, or revoke. . . ." (e) To the extent of the interest therein held by decedent as a joint tenant or as a tenant...
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Reports of the U.S. Board of Tax Appeals, Volume 27

United States. Board of Tax Appeals - 1933 - 1616 pages
...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 u power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke,...
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Reports of the U.S. Board of Tax Appeals, Volume 29

United States. Board of Tax Appeals - 1934 - 1646 pages
...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...contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. * * * ******* (h) Except as...
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Cases Decided in the Court of Claims of the United States, Volume 77

United States. Court of Claims - 1934 - 860 pages
...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...conjunction with any person, to alter, amend, or revoke, * * *." The plaintiffs are the executors of the estate of Laura TH Hoblitzelle, who died on May 29,...
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Reports of the U.S. Board of Tax Appeals, Volume 28

United States. Board of Tax Appeals - 1934 - 1512 pages
...any Interest therein of which the decedent has at any time made u transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to nny change through the exercise of a power, either by the decedent alone or In conjunction with any...
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