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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 24
by United States. Board of Tax Appeals - 1939
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Reports of the Tax Court of the United States, Volume 34

United States. Tax Court - 1961 - 1220 pages
...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 - 1230 pages
...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 - 888 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 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 - 1186 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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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1392 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, cither by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where...
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Reports of the Tax Court of the United States, Volume 12

United States. Tax Court - 1950 - 1678 pages
...(except In case of a bona flde 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 cnpacHy exereisable) by the decedent alone or by the decedent In conjunction with any...
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Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - 1975 - 652 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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 395

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1969 - 1082 pages
..."To the extent of any interest therein of which the decedent has at any time made a transfer . . . where the enjoyment thereof was subject at the date...death to any change through the exercise of a power ... by the decedent alone or in conjunction with any person, to alter, amend, or revoke . . . ." (Emphasis...
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Reports of the Tax Court of the United States, Volume 3

United States. Tax Court - 1945 - 1366 pages
...amendment embodied in section 805 (a), Revenue Act of 1936, on the ground that decedent's transfer "was subject at the date of his 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 30

United States. Tax Court - 1959 - 1470 pages
...these contingencies had occurred before the decedent's death ; hence enjoyment of the capital was not "subject at the date of his death to any change through the exercise of a power." See also Estate of C. Dudley Wilson, 13 TC 869, affirmed per curiam 187 F. 2d 145 (CA 3, 1951) ; Estate...
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