 | United States. Supreme Court - 1940 - 828 էջ
...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...the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 էջ
...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. Joint Committee on Internal Revenue Taxation - 1932 - 278 էջ
...or 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 - 348 էջ
...similar 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. House. Committee on Ways and Means - 1933 - 352 էջ
...or 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 էջ
...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 էջ
...or after Transfer in his death, or makes a transfer, by trust or otherwise, under which rights con- he has retained for his life or for any period not ascertainable "ntu without reference to his death or for any period which does not in fact end before his death (1)... | |
 | United States. Board of Tax Appeals - 1936 - 1468 էջ
...possession or enjoyment at or after his death, or (3) by deed under which he has retained for his life or any period not ascertainable without reference to his death or for any period which docs not in fact end before his death (A) the possession or enjoyment of, or the right to the income... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 էջ
...contemplation of death, to or for the use of, in trust or otherwise (including property of which the decedent has retained for his life or for any period not ascertainable...possession or enjoyment of, or the right to the income from such property or (2) the right, either alone or in conjunction with any person, to designate the persons... | |
 | United States - 1939 - 780 էջ
...intended to take effect in possession or enjoyment at or after his death, or makes a transfer, by trust or otherwise, under which he has retained for his life...period which does not in fact end before his death (A) the possession or enjoyment of, or the right to the income from, the property, or (B) the right,... | |
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... 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... 
