 ... 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
 | 1960 - 618 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 ascertalnable without reference to his death or for any period which does not In fact end before his... | |
 | 1959 - 1126 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 ascertalnable without reference to his death or for any period which does not In fact end before his... | |
 | 1960 - 1580 pages
...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,... | |
 | 1990 - 744 pages
...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... | |
 | 1976 - 478 pages
...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... | |
 | United States. Tax Court - 1950 - 1534 pages
...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... | |
 | United States. Tax Court - 1962 - 1274 pages
...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... | |
 | 1965 - 80 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 ascertalnable without reference to his death or for any period which does not In fact end before his... | |
 | United States. Tax Court - 1965 - 888 pages
...(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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