 | 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. Supreme Court - 1940 - 828 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...possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
 | New York (State) - 1934 - 1436 էջ
...or (c) by deed poswwion un(jer which jje has retained for his life or for any period not property, ascertainable without reference to his death or for...possess or enjoy the property or the income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's worth;... | |
 | United States. Board of Tax Appeals - 1936 - 1470 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...possess or enjoy the property or the income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 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...possess or enjoy the property or the income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
 | United States. Board of Tax Appeals - 1937 - 1380 էջ
...his death, or of which he has at any time made a transfer, by trust or otherwise, under which hehas retained for his life or for any period not ascertainable...possess or enjoy the property or the income therefrom; except in case of a bona flde sale for an adequate and full consideration in money or money's worth.... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 էջ
...fact end before his death (1) the possession or enjoyment of, or the right to the income from such property or (2) the right, either alone or in conjunction...possess or enjoy the property or the income therefrom) , to the father, mother, husband, wife, children by blood or legally adopted children, to<rs?nd'mts... | |
 | United States - 1939 - 780 էջ
...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...possess or enjoy the property or the income therefrom, or (2) if insurance passes under a contract executed by the decedent in favor of a specific beneficiary,... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 էջ
...estate of every decedent: "(c) Any interest of which the decedent has at any time made a transfer, by trust or otherwise, under which he has retained...possess or enjoy the property or the income therefrom. "(d) Any interest of which the decedent has at any time made a transfer, in trust or otherwise, where... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...in possession or enjoyment at or after his death, or of whicli he has at any time made a transfer, by trust or otherwise, under which he has retained...possess or enjoy the property or the income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
| |
... 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 in case of a bona fide sale for an adequate and full consideration in money or money's worth. 
