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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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Reports of the Tax Court of the United States, Volume 47

United States. Tax Court - 1967 - 748 pages
...receive such annuity or payment, either alone or In conjunction with another for his life or for any :od not ascertainable without reference to his death or for any period which does not fact end before his death. ann; perl lnf< law as to whether a joint and survivor annuity purchased...
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Reports of the Tax Court of the United States, Volume 5

United States. Tax Court - 1945 - 1518 pages
...made a transfer, by trust or otherwise, in contemplation of or intended to take effect In possession or enjoyment at or after his death, or of which he...a transfer, by trust or otherwise, under which he hns retained for his life or for any period not ascertainable without reference to his death or for...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1977
...(except in case of a bona fide sale for an adequate and full consideration in money or money's worth), ice anv per^d which does not in fact end before his death — ( 1 ) the possession or enjoyment of, or...
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Reports of the Tax Court of the United States, Volume 54

United States. Tax Court - 1970 - 1856 pages
...shall include the value of all property to the extent of any interest therein of which the decedent has at any time made a transfer • • *, by trust...otherwise, under which he has retained for his life • • • (1) the possession or enjoyment of, or the right to the Income from, the property, or property...
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Reports of the Tax Court of the United States, Volume 2

United States. Tax Court - 1943 - 1330 pages
...made , transfer, by trust or otherwise, In contemplation of or intended to take effect In possession enjoyment at or after his death, or of which he has at any time made a transfer, by or otherwise, under which he has retained for his life or for any period not ascer"^ainable without...
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Reports of the Tax Court of the United States, Volume 56

United States. Tax Court - 1971 - 1476 pages
...(eiccpt In case of a bona flde sale for an adequate and full consideration in money or money'* worth), bv trust or otherwise, under which he has retained for his life or for any period not ascertalnable without reference to bis death or for any period *hlch does not In fact end before his...
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Reports of the Tax Court of the United States, Volume 12

United States. Tax Court - 1950 - 1678 pages
...ttbeiwlsc, in contemplation of or Intended to take effect In possession or enjoyment at • after tola death, or of which he has at any time made a transfer, by trust or otherwise, •der which he has retained for his life or for any period not ascertalnable without refine* to his...
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Reports of the Tax Court of the United States, Volume 49

United States. Tax Court - 1968 - 732 pages
...fide »Je for an adequate and full consideration in money or money's worth), by trust or otherrise, under which he has retained for his life or for any period not ascertainable without efereiice to his death or for any period which does not in fact end before his death — • •••*•*...
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Reports of the Tax Court of the United States, Volume 14

United States. Tax Court - 1950 - 1992 pages
...extent * >nr interert therein of which the decedent • • • has at any time made a transfer. bj trust or otherwise, under which he has retained for his life or for any period which *>» not In fact end before bis death (1) the possession or enjoyment of, or the right to tte...
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Reports of the Tax Court of the United States, Volume 14

United States. Tax Court - 1950 - 1992 pages
...under which he has retained for his life or for any period not ascertalnable without reference to bis death or for any period which does not In fact end before his •>itb (1) the possession or enjoyment of, or the right to the Income from, the property, or (II)...
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