 | 1927 - 1228 pages
...Halpin. snitra note 12, at 105, 242 SW at 96. extent of any interest therein of which the decedent has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer or trust is made or... | |
 | 1927 - 1098 pages
...of 1924 provides that there shall be included in a decedent's gross estate the value of any interest "with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date of his death to any change through the exercise... | |
 | United States. Board of Tax Appeals - 1928 - 1560 pages
...has been done pursuant to the provisions of section 40^ of the Revenue Act of 1918, which provides that the value of the gross estate of the decedent...created a trust, in contemplation of or intended to tnke effect in possession or enjoyment at or after his death (whether such transfer or trust is made... | |
 | United States. Supreme Court - 1928 - 872 pages
...administration, and subject to distribution, (b) The dower or courtesy, etc., interest of the surviving spouse, (c) To the extent of any interest therein of which...created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer or trust is made or... | |
 | 1928 - 1120 pages
...value of the gross estate is to be determined by its value at the time of the death of decedent: "402 (c) To the extent of any interest therein of which...respect to which he has at any time created a trust, [a] in contemplation of • • • death," "or [b] intended to take effect in possession or enjoyment... | |
 | United States - 1928 - 1164 pages
...decedent dying after the passage of that act, to the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust In contemplation of, or intended to take effect in possession or enjoyment at, or after,... | |
 | 1928 - 1142 pages
...decedent shall be determined , by including the value at the time of his death of all property, real and personal, tangible or intangible, wherever situated....• • "(c) To the extent of any interest therein • • • with respect to which he has at any time created a trust • • • intended to take effect... | |
 | United States. Board of Tax Appeals - 1929 - 1604 pages
...second question, the portion of the Revenue Act of 1921 applicable here, is as follows : SEC. 402. That the value of the gross estate of the decedent...made a transfer, or with respect to which he has at nny tim« created a trust. In contemplation of or Intended to take effect in possession or enjoyment... | |
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... (c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his... 
