 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth ; . . . (f) To the extent... | |
 | 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...such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. The relinquishment... | |
 | 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...such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. The relinquishment... | |
 | United States. Internal Revenue Service - 1929 - 176 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...such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. The relinquishment... | |
 | 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...such power In contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. * * * *******... | |
 | United States. Court of Claims - 1934 - 860 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...conjunction with any person, to alter, amend, or revoke, * * *." The plaintiffs are the executors of the estate of Laura TH Hoblitzelle, who died on May 29,... | |
 | United States. Board of Tax Appeals - 1934 - 1508 pages
...made a transfer, by trnst or otherwise, where the enjoyment thereof was subject at the date of bis death to any change through the exercise of a power,...conjunction with any person, to alter, amend, or revoke, • * • except In case of a bonti fide sale for an adequate and full consideration In money or money's... | |
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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... 
