... (b) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except... The Federal Estate Tax Law and Regulations (United States Inheritance Tax ... - Էջ 15 United States, Guaranty Trust Company of New York - 1917 - 53 էջ Ամբողջությամբ դիտվող -
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