 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 910 pages
...made a transfer, by trust or otherwise, in contemplation of or intended to take effect in possession or enjoyment at or after his death, or of which he...period which does not in fact end before his death * * *. Any transfer of a material part of his property in the nature of a final disposition or distribution... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1956 - 1010 pages
...which the decedent has at any time made a transfer * * * by trust or otherwise — * " * * * * (B) under which he has retained for his life or for any...period which does not in fact end before his death (i) the possession or enjoyment of, or the right to the. income from, the property, or (ii) the right,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1927 - 626 pages
...1931, by substituting for the corresponding language used in the joint resolution the following: * * * or for any period not ascertainable without reference...period which does not in fact end before his death * * *. The first clause is aimed to reach such transfers as one where the decedent reserves to himself... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...similar interests of the surviving spouse. (d) Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable...period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1933 - 352 pages
...or enjoyment at or after his death. (<f ) Transfers, by trust or otherwise, under which the decedent has retained for his life or for any period not ascertainable...period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Double taxation - 1933 - 348 pages
...surviving spouse. (d) Transfers, by trust or otherwise, under which the decedent has retained for his fife or for any period not ascertainable without reference...period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,... | |
 | New York (State) - Session laws - 1934 - 1436 pages
...made a transfer, by trust or otherwise, in contemplation of or intended to take effect in possession or enjoyment at or after his death, or of which he...period which does not in fact end before his death (a) the possession or enjoyment of, or the right to the income from, the property or (b) the right,... | |
 | United States. Board of Tax Appeals - Taxation - 1936 - 1468 pages
...possession or enjoyment at or after his death, or (3) by deed under which he has retained for his life or any period not ascertainable without reference to his death or for any period which docs not in fact end before his death (A) the possession or enjoyment of, or the right to the income... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...contemplation of or intended to take effect in possession or enjoyment at or after his death, or makes a transfer, by trust or otherwise, under which he...period which does not in fact end before his death (A) the possession or enjoyment of, or the right to the income from, the property, or (B) the right,... | |
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... intended to take 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 for his life or for any period not ascertainable without reference to his... 
