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" ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death... "
Codification of Internal Revenue Laws Submitted to ... by Its Staff ... - Էջ 426
United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 225 էջ
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the United States Court of Claims ... with ..., Հատոր 139

United States. Court of Claims, Audrey Bernhardt - 1958 - 910 էջ
...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...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the United States Court of Claims ... with ..., Հատոր 134

United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 էջ
...which the decedent has at any time made a transfer * * * by trust or otherwise — * " * * * * (B) under which he has retained for his life 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,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Reports: Cases Adjudged in the Supreme Court at ..., Հատոր 309

United States. Supreme Court - 1940 - 830 էջ
...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...period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the Joint Committee on Internal ..., Հատորներ 1-2,Հատորներ 8-11

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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal and State Death Taxes: Reports to the Joint Committee on Internal ...

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,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Double Taxation

United States. Congress. House. Committee on Ways and Means - 1933 - 348 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,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Double Taxation: Preliminary Report of a Subcommittee... Relative to Federal ...

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,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Double Taxation: Preliminary Report of a Subcommittee of the Committee on ...

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,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 33

United States. Board of Tax Appeals - 1936 - 1468 էջ
...of or intended to take effect In possession or enjoyment at or after his death, or of which he has for his life or for any period not ascertainable without...period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right,...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Statutes at Large, Հատոր 53,Մաս 1

United States - 1939 - 780 էջ
...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...period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right,...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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