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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 13

United States. Tax Court - 1950 - 1144 pages
...subject to ate tax all property : * * To the extent of any interest therein * * * of which he has at r time made a transfer, b'y trust or otherwise, under which he has retained his life * * * (1) tlie possession or enjoyment of, or the right to the inle from, the property, or...
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Reports of the Tax Court of the United States, Volume 63

United States. Tax Court - 1975 - 908 pages
...sale for an adequate and consideration in money or money's worth), by trust or otherwise, under ich he has retained for his life or for any period not ascertainable without ;rence to his death or for any period which does not in fact end before his th(1) the possession or...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1971 - 816 pages
...all property to the extent of any interest therein transferred by the decedent without consideration, by trust or otherwise, under which he has retained for his life the possession or enjoyment of, or the right to the income from the property. Section 2056(a) of the...
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Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - 1975 - 652 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 * * * ( 1 ) the possession or enjoyment of, or the right to the income from, the property, or (2) the...
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Reports of the Tax Court of the United States, Volume 11

United States. Tax Court - 1948 - 1184 pages
...trust was executed, brings the transfer within the provisions of section 811 (c) which reads: "* * * a transfer, by trust or otherwise, under which he has retained * * * for any period which does not in fact end before his death ( 1 ) the possession or enjoyment of, or the...
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The Code of Federal Regulations of the United States of America

1970 - 316 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 lor any period which did not in fact end before his death. Thus, the amount of the payment to the designated...
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Reports of the United States Tax Court, Volume 84

United States. Tax Court - 1985 - 1410 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 any period which does not in fact end before his deathID the possession or enjoyment of, or the right to the income from, the property, or (2) the right,...
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Reports of the United States Tax Court, Volume 54

United States. Tax Court - 1970 - 1868 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 (2)...
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Reports of the United States Tax Court, Volume 55

United States. Tax Court - 1970 - 1228 pages
...(except In case of a boua 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 au.\ period which does not In fact end before his...
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Reports of the United States Tax Court, Volume 71

United States. Tax Court - 1979 - 1248 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 any period not ascertainable without reference to his death or for any period which does not in fact...
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