 ... 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...  Reports of the United States Tax Court - Strana 744autor/autoři: United States. Tax Court - 1984Úplné zobrazení - Podrobnosti o knize
 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 str.
...has at any time made a transfer * * * by trust or otherwise — * " * * * * (B) under which he has retained for his life or for any period not ascertainable...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,... | |
 | United States. Supreme Court - 1940 - 828 str.
...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...possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
 | 1953 - 1028 str.
...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 str.
...1931, by substituting for the corresponding language used in the joint resolution the following: * * * or for any period not ascertainable without reference...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. Congress. House. Committee on Ways and Means - 1933 - 348 str.
...interests of the surviving spouse. (d) Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable...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 str.
...enjoyment at or after his death. (d) Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable...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. House. Committee on Ways and Means - 1933 - 352 str.
...enjoyment at or after his death. (<f ) Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable...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 str.
...surviving spouse. (d) Transfers, by trust or otherwise, under which the decedent has retained for his fife or for any period not ascertainable without reference...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,... | |
 | New York (State) - 1934 - 1436 str.
...or (c) by deed poswwion un(jer which jje has retained for his life or for any period not property, ascertainable without reference to his death or for...possess or enjoy the property or the income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's worth;... | |
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