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 was subject at the date of his death to any change through the exercise of a power, either by the decedent... United States Code - Page 22by United States - 1983Full view - About this book
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...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, or revoke, or where such power was relinquished in contemplation of death, is deemed to be situated in the United States... | |
| Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 pages
...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, or revoke, or where such power was relinquished in contemplation of death, is deemed to be situated in the United States... | |
| 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...or where the decedent relinquished any such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration... | |
| 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...or where the decedent relinquished any such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration... | |
| United States. Internal Revenue Service - 1929 - 176 pages
...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, or revoke, or where such power was relinquished in contemplation of death, is deemed to be situated in the United States... | |
| 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
...******* (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...or where the decedent relinquished any such power In contemplation of his death, except in case of a bona fide sale for an adequate and full consideration... | |
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