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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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 326

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1946
...(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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Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...(except in case of a bona fide sale for an -flequate 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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The Code of Federal Regulations of the United States of America

1968
...(except In case of a bona fide sale for an adequate and fun 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 exerclsable) by the decedent alone or by th« decedent in conjunction with any...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 346

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1954
...decedent's gross estate of the value of all property that the decedent had previously transferred by trust "where the enjoyment thereof was subject at the date...death to any change through the exercise of a power ... to alter, amend, or revoke . . . ." In Commissioner v. Holmes, 326 US 480, we held that power to...
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Reports of the Tax Court of the United States, Volume 25

United States. Tax Court - 1957
...TBANsriBs ON OB puioB TO JOKE 2J, 19M. — To the extent of any Interest therein of which the decedent baa at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the dute of his death to any change through the exercise of a power, either by the decedent alone or In...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1148 pages
...(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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Reports of the Tax Court of the United States, Volume 34

United States. Tax Court - 1961
...TRANSFERS ON OB PRIOR TO JDNB 22, isao.— 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 tbe date of his deatb to any change through the exercise of a power, either by the decedent alone or...
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Reports of the Tax Court of the United States, Volume 34

United States. Tax Court - 1961
...at the time of death of all property — 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 sub570400—61 19 ject at the date of his death to any change through the exercise of a power, either...
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Reports of the Tax Court of the United States, Volume 44

United States. Tax Court - 1965
...(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 of his denth to any change through the exercise of a p»wer (In whatever capacity exercisable) by the decedent...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 383

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1966
...(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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