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" ... where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power... "
Reports of the U.S. Board of Tax Appeals - Page 26
by United States. Board of Tax Appeals - 1939
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Revenue Act of 1938: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1938 - 747 pages
...or the income therefrom. "(d) Any interest of which the decedent has at any time made a transfer, in trust or otherwise, where the enjoyment thereof was...death to any change through the exercise of a power by the decedent alone or by the decedent in conjunction with any other person (without regard to when...
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Digest of State Laws Relating to Inheritance and Estate ..., Volumes 19-938

United States. Bureau of the Census - 1938 - 147 pages
...any interest therein of which the decedent has made a transfer (except in case of a bona fide sale) by trust or otherwise, where the enjoyment thereof...of his death to any change through the exercise of any power by the decedent alone or in conjunction with any other person, to alter, amend, revoke, or...
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The Code of Federal Regulations of the United States of America Having ...

1939
...(except in case of a bona-fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof...death to any change through the exercise of a power (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction with any...
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United States Code

United States - 1983
...(except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof...death to any change through the exercise of a power (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction with any...
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Revenue Act of 1941: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1941 - 1592 pages
...or the income therefrom. "(d) Any interest of which the decedent has at any time made a transfer, in trust or otherwise, where the enjoyment thereof was...death to any change through the exercise of a power by the decedent alone or by the decedent in conjunction with any other person (without regard to when...
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Revenue Act of 1941: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1941 - 1592 pages
...o the income therefrom. "(d) Any interest of which the decedent has at any time made a transfer, ii trust or otherwise, where the enjoyment thereof was subject at the date of hi death to any change through the exercise of a power by the decedent alone or b; the decedent in...
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Reports of the Tax Court of the United States, Volume 4

United States. Tax Court - 1944
...TRANSFERS ON OR PRIOR TO JONE 22, 1936. To the extent of any Interest therein c which the decedent has at any time made a transfer, by trust or otherwise, where tt enjoyment thereof was subject at the date of his death to any change through the exercis of a power,...
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Reports of the Tax Court of the United States, Volume 3

United States. Tax Court - 1945
...TRANSFERS ON OR PHIOE TO JUNE 22. 1936. To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise,...any change through the exercise of a power, either hy the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent...
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Revised Administrative Code of the Philippine Islands, 1934: Supplemental ...

Philippines - 1945 - 995 pages
...(except in case of bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof...death to any change through the exercise of a power (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction with any...
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Reports of the Tax Court of the United States, Volume 5

United States. Tax Court - 1945
...(except In case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof was subject at the date n! his death to any change through the exercise of a power (In whatever capacity exercisable) by the...
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