 ... or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (1) the...  Reports of the U.S. Board of Tax Appeals - Page 348by United States. Board of Tax Appeals - 1939Full view - About this book
 | United States. Tax Court - 1945 - 1392 pages
...of or intended to take effect in possession or enjoyment at or after hia death, or of which he hns at any time made a transfer, by trust or otherwise,...any period not ascertainable without reference to liis death or for liny period which does not In fact end before his death (1) the possession or enjoyment... | |
 | United States. Tax Court - 1946 - 1804 pages
...transfer, by trust otherwise, in contemplation of or Intended to take effect In possession or enjoyment at after his death, or of which he has at any time made a transfer, by trust or otherw under which he has retained for his life or for any period not ascertalnable without rcl ••«<•<•... | |
 | United States. Tax Court - 1947 - 1574 pages
...TAKING EFFECT AT DEATH. — To the extent of any Interest therein of which the decedent • • • has at any time made a transfer, by trust or otherwise, under which he has retained • • • for any period which does not In fact end before his death • • • (2) the right • • • to designate... | |
 | United States. Tax Court - 1947 - 1642 pages
...correct value of single preor otherwise, In contemplation of or Intended to take effect In possession or enjoyment at or after his death, or of which he has at any time made .1 transfer, by tnut or otherwise, under which he baa retained for his life or for any period not aacertalnable... | |
 | United States. Tax Court - 1948 - 1262 pages
...or Intended to take effect In possession or enjoyment at or after his death, or of which he has nt any time made a transfer, by trust or otherwise, under...he has retained for his life or for any period not ascertnlnahle wlthonl reference to his death or for any period which does not In fact end before his... | |
 | 1968 - 322 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, under which he has retained...death or for any period which does not in fact end before hie death — ( 1 ) The possession or enjoyment of, or the right to the Income from, the property,... | |
 | 1949 - 600 pages
...Provided, however, That in case such overpayment relates to a transfer of property under which the decedent retained for his life or for any period not ascertainable...without reference to his death or for any period which did not in fact end before his death (i) the possession or enjoyment of , or the right to the income... | |
 | 1994 - 688 pages
...received all that he was entitled to receive under the plan before his death, no amount was payable to him for his life or for any period not ascertainable without reference to his death, or for any period which did not in fact end before his death. Thus, the amount of the payment to the designated beneficiary... | |
 | 1987 - 728 pages
...received all that he was entitled to receive under the plan before his death, no amount was payable to him for his life or for any period not ascertainable without reference to his death, or for any period which did not in fact end before his death. Thus, the amount of the payment to the designated beneficiary... | |
 | 1994 - 696 pages
...received all that he was entitled to receive under the plan before his death, no amount was payable to him for his life or for any period not ascertainable without reference to his death, or for any period which did not in fact end before his death. Thus, the amount of the payment to the designated beneficiary... | |
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