 ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his...  Laws of the State of New York - Side 1376av New York (State) - 1934Uten tilgangsbegrensning - Om denne boken
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 910 sider
...made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for...period which does not in fact end before his death * * *. Any transfer of a material part of his property in the nature of a final disposition or distribution... | |
 | United States. Court of Claims - 1944 - 656 sider
...before his death (1) the possession or enjoyment of, or the income from, the property or (2) the right to designate the persons who shall possess or enjoy the property or the income therefrom; * * *. Prior to approval of Joint Resolution 529, of March 3, 1931, 46 Stat. 1516, no part of the value... | |
 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 sider
...ascertainable without reference to his death or for any period which does not in fact end before his death (i) the possession or enjoyment of, or the right to the. income from, the property, or (ii) the right, either alone or in conjunction with any person, to designate the persons who shall... | |
 | United States. Supreme Court - 1940 - 828 sider
...made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for...the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. Any transfer of a material part... | |
 | 1953 - 1028 sider
...enjoyment of the property, or the right to the income therefrom, or under which he retained the right to designate the persons who shall possess or enjoy the property or the income therefrom. However, if the decedent died prior to October 22, 1942, there is included only the property passing... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 sider
...the corresponding language used in the joint resolution the following: * * * or for any period not ascertainable without reference to his death or for...period which does not in fact end before his death * * *. The first clause is aimed to reach such transfers as one where the decedent reserves to himself... | |
 | United States. Internal Revenue Service - 1932 - 192 sider
...before hit death (1) the possession or enjoyment of, or the income from, the property or (£) the right to designate the persons who shall possess or enjoy...the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. In view of the decisions of... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 sider
...Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable without reference to his death, or for...period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 sider
...Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable without reference to his death, or for...period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 348 sider
...Transfers, by trust or otherwise, under which the decedent has retained for his fife or for any period not ascertainable without reference to his death, or for...period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,... | |
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