...estate of a decedent the value of any property with respect to which the decedent (1) by will, or (2) by a disposition which is of such nature that if it...the decedent's gross estate under section 811 (c) , exercises a power of appointment (whether or not a general power of appointment) created after October...

...appointment created on or before October 21, 1942, is exercised by the decedent — (A) By will, or (B) By a disposition which is of such nature that if it...be includible in the decedent's gross estate under sections 2035 to 2038, inclusive; but the failure to exercise such a power or the complete release...

...appointment created on or before October 21, 1942, is exercised by the decedent — (A) By will, or (B) By a disposition which Is of such nature that If It...property owned by the decedent, such property would be Includlble In the decedent's gross estate under sections 2035 to 2038, Inclusive; but the failure to...

...property subject to such a power only if the power is exercised by the decedent either (1) by will, or (2) by a disposition which is of such nature that if it...were a transfer of property owned by the decedent, the property would be indudable in the decedent's gross estate under section 2035 (relating to transfers...

...exercised, and if both of the following conditions are met: (1) If the exercise is (a) by will, or (b) by a disposition which is of such nature that if it...were a transfer of property owned by the decedent, the property would be indudable in the decedent's gross estate under sections 2035 through 2037; and...

...power only if the power is exercised by the decedent either (1) by will, or (2) by a disposition whlcb. is of such nature that if it were a transfer of property owned by the decedent, the property would be Ineludible In the decedent's gross estate under section 2035 (relating to transfers...

...his estate. (d) To the extent of any property with respect to which the decedent (1) by will or (2) by a disposition which is of such nature that if it...be includible in the decedent's gross estate under paragraph three of this section, exercises a power of appointment created after October twenty-first,...

...appointment created on or before October 21, 1942, is exercised by the decedent (1) by will or (2) by a disposition which is of such nature that if it...property owned by the decedent, such property would be ineludible in the decedent's gross estate under subsection (c) or (d) ; but the failure to exercise...

...certain cases. To the extent of any property with respect to which the decedent — (A) By will, or (B) By a disposition which is of such nature that if it...Includible In the decedent's gross estate under section 2035, 2036, or 2037, exercises a power of appointment created after October 21, 1942, by creating another...

...with respect to which the decedent has at any time exercised or released such a power of appointment z b sections 2035 to 2038, inclusive. A disclaimer or renunciation of such a power of appointment shall...