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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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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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...his death to any change through the exercise of a powery cither (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction...
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United States Statutes at Large, Volume 53, Part 1

United States - 1939 - 780 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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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 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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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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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Revenue Act of 1938: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1938 - 768 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 - 160 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 - 1030 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 Code, Volume 11

United States - 1983 - 968 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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Revenue Act of 1941. Hearings ... on H.R. 5417 ... Revised August 8-23, 1941

United States. U.S. Congress. Senate. Committee on finance - 1941 - 1614 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 - 1622 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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