... 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 Tax Court of the United States - Էջ 143United States. Tax Court - 1968Ամբողջությամբ դիտվող - Այս գրքի մասին
| United States. Court of Claims, Audrey Bernhardt - 1958 - 910 էջ
...by trust or otherwise, 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 * * *. 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
...ascertainable without reference to his death 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, either alone or in conjunction with any person, to designate the persons who shall... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 էջ
...or otherwise, under which the decedent has retained for his life or for any period not ascertoinable without reference to his death, or for any 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 էջ
...or otherwise, under which the decedent 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, 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
...or otherwise, under which the decedent has retained for his fife or for any period not ascertainable without reference to his death, or for any 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 otherwise, under which the decedent 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, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,... | |
| United States. Board of Tax Appeals - 1936 - 1468 էջ
...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 from, the property, or (B) the right, either alone or In conjunction with any person, to designate the persons who shall possess... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 1104 էջ
...(including property of which the decedent has retained for his life or for any period not ascertainable without reference to his death or for any period which...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. Board of Tax Appeals - 1937 - 1380 էջ
...which he has at any time made a transfer, by trust or otherwise, under which he hag retained for hla life or for any period not ascertalnable without reference...his death or for any period which does not In fact rnd before his death (1) the possession or enjoyment of, or the right to the income from, the property,... | |
| United States - 1939 - 780 էջ
...by trust or otherwise, 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 (A) the possession or enjoyment of, or the right to the income from, the property, or (B) the right,... | |
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