| United States. Bureau of the Census - 1938 - 160 pages
...which the decedent has made a transfer (except in case of a bona fide sale) by trust or otherwise, where the enjoyment thereof was subject at the date...of his death to any change through the exercise of any power by the decedent alone or in conjunction with any other person, to alter, amend, revoke, or... | |
| United States. Tax Court - 1961 - 1220 pages
...a transfer, by trust or otherwise, where the enjoyment thereof was subject at tbe date of his deatb to any change through the exercise of a power, either...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 transfer!... | |
| United States. Tax Court - 1961 - 1230 pages
...time made a transfer, by trust or otherwise, where the enjoyment thereof was sub570400—61 19 ject at the date of his death to any change through the...conjunction with any person, to alter, amend, or revoke * * * In rejecting the respondent's contention, we stated : The fallacy of respondent's argument lies... | |
| United States. Tax Court - 1948 - 1184 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. Tax Court - 1968 - 732 pages
...flde tsale 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...such power In contemplation of his death. Except In the case of transfers made after June 22, 1936, no interest of the decedent of which he has made a... | |
| United States. Tax Court - 1969 - 1128 pages
...flde Bale 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...decedent relinquished any such power in contemplation of bin death. • • • • SEC. 2043. TRANSFERS FOR INSUFFICIENT CONSIDERATION. cess of the fair market... | |
| United States. Tax Court - 1969 - 1116 pages
...full consideration In money or money's worth), by trust or otherwise, where the enjoyment thereof wag subject at the date of his death to any change through...decedent relinquished any such power In contemplation of hie death. • • * •SEC. 2043. TRANSFERS FOR INSUFFICIENT CONSIDERATION. cess of the fair market... | |
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