 | United States - Law - 1953 - 1744 pages
...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... | |
 | Administrative law - 1960 - 618 pages
...nature that if it were a transfer of property owned by the decedent such property would be ineludible in the decedent's gross estate under section 2035,...appointment which under the applicable local law can be valldly exercised so as to postpone the vesting of any estate or § 20.2041-1 Interest In such property,... | |
 | Administrative law - 1968 - 322 pages
...the power is exercised, and if both of the following conditions are met: (i) If the exercise is (a) by will, or (b) by a disposition which is of such...were a transfer of property owned by the decedent, the property would be ineludible in the decedent's gross estate under sections 2035 through 2037; and... | |
 | Administrative law - 2001 - 808 pages
...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... | |
 | New York (State) - Session laws - 1952 - 1304 pages
...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,... | |
 | United States, Walter Elbert Barton - Income tax - 1953 - 708 pages
...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... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1954 - 1182 pages
...respect to which the decedent has at any time exer• i>ecl or released such a power of appointment by a disposition which is of such nature that if it...be includible in the decedent's gross estate under subsection (e) or (d). A disclaimer or renunciation of such a power of appointment shall not be deemed... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1954 - 726 pages
...the instant decedent's gross estate (the donee of the power) unless the decedent exercised the power by a disposition which is of such nature that if it...the decedent, such property would be includible in her gross estate under section 811 (c) or (d') of the Internal Revenue Code. Where the inclusion of... | |
 | Administrative law - 1961 - 246 pages
...another power in 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...appointment which under the applicable local law can be valldly exercised so as to postpone the vesting of any estate or interest In such property, or suspend... | |
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By a disposition which is of such nature that if it were a transfer of property owned by the decedent, such property would be includible in the decedent's gross estate under sections 2035 to 2038, inclusive... 
