| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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