 | United States. Board of Tax Appeals - 1935 - 1394 pages
...respondent requires the inclusion in gross estate of property transferred in trust by a decedent " where the enjoyment thereof was subject at the date...death to any change through the exercise of a power * * * to alter, amend, or revoke." Under the trust instrument in this case the trust property would... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1936 - 144 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 Court said: We are next told that if the act means what it says, it taxes a transfer as... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1936 - 772 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 questions for decision are whether the section requires inclusion in the gross estate of... | |
 | United States. Board of Tax Appeals - 1936 - 1468 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...alone or in conjunction with any person, to alter, urnend, or revoke, or where the decedent relinquished any such power in contemplation of his death,... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...bona-fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof was subject at the date...his death to any change through the exercise of a powery cither (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 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. Except in the case of transfers... | |
 | United States - 1939 - 780 pages
...bona-fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof was subject at the date...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, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...bona-fide sale for an adequate and full consideration in money or money's worth) , by trust or otherwise, where the enjoyment thereof was subject at the date...any change through the exercise of a power, either (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction with any... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...bona-fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof was subject at the date...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. Congress. Senate. Committee on Finance - 1938 - 768 pages
...therefrom. "(d) Any interest of which the decedent has at any time made a transfer, in trust or otherwise, where the enjoyment thereof was subject at the date...death to any change through the exercise of a power by the decedent alone or by the decedent in conjunction with any other person (without regard to when... | |
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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... 
