 | William Mahlon Rockel - 1922 - 1084 էջ
...the preceding six months, which appears to have been made in contemplation of death, or intended to take effect in possession or enjoyment after the death of the grantor or vendor, with the name and place of residence of such grantor or vendor, the name and place of residence... | |
 | John Harold Sears - 1922 - 732 էջ
...deed, grant, bargain, sale, or gift made in contemplation of the death of the grantor, or intended to take effect in possession or enjoyment after the death of the grantor to any person or body politic or corporate, in trust or otherwise, is subject to an inheritance tax.... | |
 | National Tax Association - 1922 - 622 էջ
...claiming that such interests constituted interests in property passing by deed, made or intended to take effect in possession or enjoyment after the death of the grantor. The court held the tax invalid, on the ground that the beneficiaries were in possession or enjoyment... | |
 | Virginia - 1922 - 1356 էջ
...case of a bona fide purchase for full consideration in money or money's worth) made or intended to take effect in possession or enjoyment after the death of the grantor, whether absolutely or in trust, except to or for the use of (class A) the husband, wife, lineal ancestor... | |
 | Oregon. Supreme Court, William Wallace Thayer, Joseph Gardner Wilson, Thomas Benton Odeneal, Julius Augustus Stratton, William Henry Holmes, Reuben S. Strahan, George Henry Burnett, Robert Graves Morrow, James W. Crawford, Frank A. Turner, Bellinger, Charles Byron - 1922 - 870 էջ
...of his or her estate made in contemplation of the death of the grantor, or bargainor, or intended to take effect in possession or enjoyment after the death of the grantor, bargainor or donor to any person or persons, or to any body or bodies, politic or corporate, in trust... | |
 | Philip Nichols - 1922 - 912 էջ
...income which were in existence at the time of the grantor's death is not taxable as a grant intended to take effect in possession or enjoyment after the death of the grantor, although the death of the grantor extinguished the possibility of a revocation of the trust. Page 625.... | |
 | Virginia - 1922 - 350 էջ
...case of a bona fide purchase for full consideration in money or money's worth) -made or intended to take effect in possession or enjoyment after the death of the grantor, whether absolutely or in trust, except to or for the use of (Class A) the husband, wife, lineal ancestor,... | |
 | 1927 - 920 էջ
...belonging to inhabitants of Porto Rico passing by will, intestacy, inheritance, or by any grant intended to take effect in possession or enjoyment after the death of the grantor, to any person, association, institution, or corporation, in trust or otherwise. Act No. 3 of May 7,... | |
 | 1927 - 1150 էջ
...We think clearly the equitable estate remains in suspension, and that the trust fund was intended to take effect in possession or enjoyment after the death of the grantor, and is therefore subject to the tax. We think the case should be and is affirmed. UNITED STATES INDUSTRIAL... | |
 | 1909 - 1062 էջ
...property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or Intended to take effect In possession or enjoyment after the death of the grantor or bargainer, to any person or persons, or to any body or bodies, politic or corporate, In trust or otherwise,... | |
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... made or Intended to take effect in possession or enjoyment after the death of the grantor... 
