 | Law reports, digests, etc - 1921 - 2116 pages
...intangible, wherever situated : * • * "(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... | |
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...distribution as part of his estate. (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... | |
 | Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...distribution as part of his estate; (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... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 pages
...distribution as part of his estate. ( b ) To the extent of any interest therein of which the decedent hac 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... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...as dower, courtesy, or by virtue of a statute creating an estate in lieu of dower or courtesy; 294. (c) To the extent of any interest therein of which...created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer or trust is made or... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...subdivision (c) of section 402 and insert: (c) To the extent of any interest therein of which the dece dent has at any time made a transfer, or with respect to...created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer or trust is made or... | |
 | Ewell D. Moore - Taxation - 1919 - 44 pages
...creating an estate in lieu thereof; (c) Any interest therein of which he has at any time transferred, or with respect to which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after death (whether made or created before or after the passage... | |
 | United States - Law - 1920 - 1054 pages
...death as dower, courtesy, or by virtue of a statute creating an estate in lieu of dower or courtesy; (c) To the extent of any interest therein of which...created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer or trust is made or... | |
 | Irving National Bank, New York - 1920 - 150 pages
...death as dower, courtesy, or by virtue of a statute creating an estate in lieu of dower or courtesy; (c) To the extent of any interest therein of which...created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer or trust is made or... | |
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... (c) 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 at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his... 
