 | United States. Tax Court - 1944 - 1686 pages
...TRANSFERS ON OR PRIOR TO JONE 22, 1936. — To the extent of any Interest therein c which the decedent has at any time made a transfer, by trust or otherwise, where tt enjoyment thereof was subject at the date of his death to any change through the exercis of a power,... | |
 | United States. Tax Court - 1945 - 1374 pages
...TRANSFERS ON OR PHIOE TO JUNE 22. 1936. — To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise,...any change through the exercise of a power, either hy the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent... | |
 | Philippines - 1945 - 1064 pages
...(except in case of 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 - 1468 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 n! his death to any change through the exercise of a power (In whatever capacity exercisable) by the... | |
 | 1970 - 344 pages
...(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... | |
 | 1968 - 322 pages
...(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... | |
 | United States. Tax Court - 1957 - 1408 pages
...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... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 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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... where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power... 
