Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" ... 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
Full view - About this book

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 - 1374 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...
Full view - About this book

Reports of the Tax Court of the United States, Volume 12

United States. Tax Court - 1950
...(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...
Full view - About this book

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
..."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...
Full view - About this book

Reports of the Tax Court of the United States, Volume 3

United States. Tax Court - 1945
...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...
Full view - About this book

Reports of the Tax Court of the United States, Volume 30

United States. Tax Court - 1959
...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...
Full view - About this book

Reports of the Tax Court of the United States, Volume 54

United States. Tax Court - 1970
...(except In case of a txma 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 hla death to any change through the exercise of a power (In whatever capacity exerclsable) by the decedent...
Full view - About this book

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1978
...property where the decedent had created a trust and the enjoyment thereof was subject at the date of death to any change through the exercise of a power, either by the decedent atone or in conjunction with any person, to alter, amend, revoke, or terminate. Section 811(d) of the...
Full view - About this book

Reports of the Tax Court of the United States, Volume 2

United States. Tax Court - 1943
...death of property transferred * prior to death where the enjoyment thereof was subject at the datr of his death to any change through the exercise of a power, eitht by the decedent alone or in conjunction with any other person, alter, amend, or revoke the transfer....
Full view - About this book

Reports of the Tax Court of the United States, Volume 6

United States. Tax Court - 1947
...or enjoyment at or after his death (Sec. 811 (c), Internal Revenue Code) , and as transfers wherein the enjoyment thereof was subject at the date of his death to a change through the exercise of a power by him to alter, amend or revoke (Sec. 811 (d) , Internal...
Full view - About this book

Reports of the Tax Court of the United States, Volume 13

United States. Tax Court - 1950
...or before June 22, 1936 : * * To the extent of any interest therein of which the decedent has at time made a transfer, by trust or otherwise, where the enjoyment thereof 3 subject at the date of his death to any change through the exercise of a ?er, either by the decedent...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF