| United States. Tax Court - 1970 - 1856 pages
...(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... | |
| United States. Internal Revenue Service - 1978 - 636 pages
...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... | |
| United States. Tax Court - 1943 - 1330 pages
...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.... | |
| United States. Tax Court - 1947 - 1314 pages
...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... | |
| United States. Tax Court - 1950 - 1144 pages
...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... | |
| United States. Tax Court - 1974 - 862 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 - 1988 - 1416 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 - 1983 - 1176 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 - 1977 - 1096 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 death to any If respondent's construction of the trust instrument is correct, there is clear authority to support... | |
| United States. Tax Court - 1970 - 1228 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 death to an; change through the exercise of a power (In whatever capacity exerclsable) by the decedent alone... | |
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