 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...  Reports of the Tax Court of the United States - Page 273by United States. Tax Court - 1961Full view - About this book
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 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,... | |
 | 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... | |
 | Harry James Loman - 1927 - 280 pages
...money or money's worth; 3. Transfers by the decedent in his lifetime where the enjoyment was subject at his death to any change through the exercise of a power, either by him alone or in conjunction with any person, to alter, amend, or revoke; or where any such power was... | |
 | United States - 1928 - 268 pages
...death within the meaning of this title; (d) To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise,...conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death, except in case of... | |
 | United States - 1928 - 1164 pages
...within the meaning of this chapter; (d) To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise,...conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death, except in case of... | |
 | 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... | |
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