 | New York (State) - Session laws - 1935 - 1272 pages
...otherwise, where the platlon*™ enjoyment thereof was subject at the date of his death to any deaaichange through the exercise of a power, either by the decedent...relinquished any such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
 | United States. Court of Claims - Law reports, digests, etc - 1940 - 772 pages
...property "to the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof...relinquished any such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth."... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 1002 pages
...section 811 (d) (2) of the Internal Revenue Code of 1939. This requires the inclusion of trust property "where the enjoyment thereof was subject at the date...conjunction with any person, to alter, amend, or revoke * * *" the terms of the trust. 147 Syllabus In Estate of Sanford v. Commissioner, 308 US 39, the question... | |
 | United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject Syllabus at the date of his death to any change through the...conjunction with any person, to alter, amend, or revoke. * * *. (44 Stat. 9, 70.) We think the case is controlled by the decisions in Porter et dl. v. Commissioner,... | |
 | New York (State) - Session laws - 1925 - 1586 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...relinquished any such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth ; (e) To the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...relinquished any such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth; SEC. 302. (e)... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...relinquished any such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth; (e) To the extent... | |
 | New York (State) - Administrative courts - 1925 - 800 pages
...he has at any time created a trust, where the enjoyment thereof was sub[Vol. 33] Tax Commission ject at the date of his death to any change through the...relinquished any such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth ; (e) To the... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...decedent has at any time made <i transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...alone or in conjunction with any person, to alter, :imend, or revoke, or where the decedent relinquished any such power in contemplation of his death,... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...relinquished any such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth ; . . . (f) To... | |
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To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent... 
