 ... 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 (1) the possession or enjoyment of, or the right to the income from, the property,...  Reports of the Tax Court of the United States - Էջ 633United States. Tax Court - 1943Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 էջ
...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...possess or enjoy the property or the income therefrom * * *. ***** The provisions of section 811 (c) (1) (B) of such code shall not, in the case of a decedent... | |
 | United States. Court of Claims - 1944 - 656 էջ
...before his death (1) the possession or enjoyment of, or the income from, the property or (2) the right to designate the persons who shall possess or enjoy the property or the income therefrom; * * *. Prior to approval of Joint Resolution 529, of March 3, 1931, 46 Stat. 1516, no part of the value... | |
 | United States. Supreme Court - 1940 - 828 էջ
...before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with...or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. Any transfer of a material... | |
 | 1953 - 1028 էջ
...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 էջ
...before his death (1) the possession or enjoyment of, or the income from, the property or (2) the right to designate the persons who shall possess or enjoy the property or the income therefrom. Similar language was subsequently included in the death statutes of the States of Kew York, Florida,... | |
 | United States. Internal Revenue Service - 1932 - 192 էջ
...before hit death (1) the possession or enjoyment of, or the income from, the property or (£) the right to designate the persons who shall possess or enjoy...or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. In view of the decisions... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 էջ
...prior to his death, can it be said that the donor has retained anything? He has not retained the right to designate the persons who shall possess or enjoy the property, or the income therefrom, for this right was given up when the trust agreement was executed. He has not retained the possession... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 352 էջ
...the right to the income from, the property, or the right to designate, either alone or with another, the persons who shall possess or enjoy the property or the income therefrom. (e) Transfers, by trust or otherwise, where the enjoyment of the property was, at the date of the decedent's... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 էջ
...the right to the income from, the property, or the right to designate, either alone or with another, the persons who shall possess or enjoy the property or the income therefrom. (e) Transfers, by trust or otherwise, where the enjoyment of the property was, at the date of the decedent's... | |
 | New York (State) - 1934 - 1436 էջ
...before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with...possess or enjoy the property or the income therefrom, or (b) if insurance passes under a contract executed by the decedent in favor of a specific beneficiary,... | |
| |
