... 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(1) The possession or enjoyment of, or the right to the income from, the property, or (2) The right, either... Internal Revenue Cumulative Bulletin - Էջ 255United States. Internal Revenue Service - 1977Ամբողջությամբ դիտվող - Այս գրքի մասին
| United States. Court of Claims, Audrey Bernhardt - 1958 - 910 էջ
...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...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, 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,... | |
| 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 - 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,... | |
| 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
...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...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,... | |
| United States - 1939 - 780 էջ
...of or 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...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,... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...of or 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...period which does not in fact end before his death (A) the posse.ssion or enjoyment of, or the right to the income from, the property, or (B^ the right,... | |
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