| 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... | |
| 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,... | |
| 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... | |
| 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,... | |
| 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... | |
| 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,... | |
| 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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