 ... where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such...  Reports of the Tax Court of the United States - Page 521by United States. Tax Court - 1953Full view - About this book
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...intended to take effect in possession or enjoyment at or after death, or (2) the enjoyment of which was subject, at the date of his death, to any change through a power, exercisable either by the decedent alone or in conjunction with any person, to alter, amend,... | |
 | 1927 - 1098 pages
...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...death to any change through the exercise of a power" to revoke.7 TRIAL PRACTICE — DISCRETION OF TRIAL COURT IN REQUIRING JURY TO RECONSIDER INFORMAL VERDICT... | |
 | United States - 1928 - 268 pages
...title; (d) To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof...death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where... | |
 | United States - 1928 - 1164 pages
...chapter; (d) To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof...death to any change through the exercise of a power, either by. the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...intended to take effect in possession or enjoyment at or after death, or (2) the enjoyment of which was subject, at the date of his death, to any change through a power, exercisable either by the decedent alone or in conjunction with any person, to alter, amend,... | |
 | United States. Court of Claims - 1932 - 834 pages
...made by decedent were intended to take effect in possession or enjoyment at or after his death, and the enjoyment thereof was subject at the date of his death to the reserved right of the decedent, in conjunction with his wife, to make other disposition of the... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 824 pages
...and "(d) To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof...death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke. . . ;"... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 762 pages
...and "(d) To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof...death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke. . . ."... | |
 | United States. Board of Tax Appeals - 1933 - 1616 pages
...* (d) To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof...of his death to any change through the exercise of u power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke,... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...of his death of all property, real or personal, tangible or Intangible, wherever situated— ******* subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where... | |
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