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" 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 the date of his death to any change through the exercise of a power, either by the decedent... "
Internal Revenue Cumulative Bulletin - Side 290
av United States. Internal Revenue Service - 1978
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 sider
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...death to any change through the exercise of a power, cither by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where...
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Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 sider
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death, except in case of...
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Cases on Federal Taxation, Volum 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 sider
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death, except in case of...
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Columbia Law Review, Volum 27

1927 - 1098 sider
...decedent's gross estate the value of any interest "with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...death to any change through the exercise of a power" to revoke.7 TRIAL PRACTICE — DISCRETION OF TRIAL COURT IN REQUIRING JURY TO RECONSIDER INFORMAL VERDICT...
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United States Code Annotated

United States - 1928 - 1164 sider
...chapter; (d) 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...conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death, except in case of...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 sider
...title; (d) 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...conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death, except in case of...
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Digest of United States Supreme Court Reports, Volum 8,Del 1

1981 - 652 sider
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 176 sider
...title; (d) 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...conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death, except in case of...
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Columbia Law Review, Volum 29

1929 - 1262 sider
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Harvard Law Review, Volum 43

1930 - 1388 sider
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