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" ... 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 348
by United States. Board of Tax Appeals - 1939
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The Code of Federal Regulations of the United States of America

1960
...(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 for his life or for any period not ascertalnable without reference to his death or for any period which does not In fact end before his...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959
...(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 for his life or for any period not ascertalnable without reference to his death or for any period which does not In fact end before his...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960
...payment was payable to the decedent, either alone or in conjunction with another person or persons, for his life or for any period not ascertainable without reference to t death or for any period which does n in fact end before his death, or (ii) The decedent possessed,...
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The Code of Federal Regulations of the United States of America

1990
...all that he was entitled to receive under the plan before his death, no amount was pay able to him for his life or for any period not ascertainable without reference to hu death, or for any period which did not is fact end before his death. Thus, the amour/. of the payment...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976
...decedent, either alons ci In conjunction with another person or persons, for his life or for any period Dot ascertainable without reference to his death or for any period which does ns$ In fact end before his death, or (11) The decedent possessed, for his life or for any period not...
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Reports of the Tax Court of the United States, Volume 14

United States. Tax Court - 1950
...TAKING EFFECT AT DBATH. To the extent at any Interest therein of which the decedent has at any time made a transfer, by trust or otherwise,...which he has retained for his life or for any period which does not In fact end before his death (1) the possession or enjoyment of, or the right to the...
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Reports of the Tax Court of the United States, Volume 36

United States. Tax Court - 1962
...the value of any proi>erty "To the extent of any interest therein * * of which * * * [decedent] has at any time made a transfer, by trust or otherwise,...he has retained for his life or for any period not ascertninable without reference to his death or for any period which does not in fact end before his...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1965
...(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 for his life or for any period not ascertalnable without reference to his death or for any period which does not In fact end before his...
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Reports of the Tax Court of the United States, Volume 44

United States. Tax Court - 1965
...(except In c.' 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 for his life or for any period Dot ascertalnable without reference to his death or for any period which does not in fact end before...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1374 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 for his life or for any period not asccrtainable without reference to his death or for any period which does not in fact end before his...
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