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" If, as of the date of the gift, a transfer for charitable purposes is dependent upon the performance of some act or the happening of a precedent event in order that it might become effective, no deduction is allowable unless the possibility that the charitable... "
Reports of the Tax Court of the United States - Page 482
by United States. Tax Court - 1974
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The Code of Federal Regulations of the United States of America

Administrative law - 1994 - 688 pages
...decedent's death, a transfer for charitable purposes is dependent upon the performance of some act or the happening of a precedent event in order that...death and the estate or interest would be defeated by the subsequent performance of some act or the happening of some event, the possibility of occurrence...
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Code of Federal Regulations: 1949-1984

Administrative law - 1970 - 344 pages
...decedent's death, a transfer for charitable purposes is dependent upon the performance of some act or the happening of a precedent event in order that...negligible. If an estate or interest has passed to or te vested in charity at the time of a decedent's death and the estate or interest would be defeated...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1994 - 696 pages
...date of the gift, a transfer for charitable purposes is dependent upon the performance of some act or the happening of a precedent event in order that...remote as to be negligible. If an estate or interest passes to or is vested in 26 CFR Ch. I (4-1-94 EdNton) charity on the date of the gift and the estate...
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The Code of Federal Regulations of the United States of America

Administrative law - 1968 - 322 pages
...date of the gift, a transfer for charitable purposes is dependent upon the performance of some act or the happening of a precedent event in order that...remote as to be negligible. If an estate or interest passes to or is vested ta charity on the date of the gift and the estate or interest would be defeated...
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The Code of Federal Regulations of the United States of America

Administrative law - 1982 - 640 pages
...date of the gift, a transfer for charitable purposes is dependent upon the performance of some act or the happening of a precedent event in order that...remote as to be negligible. If an estate or interest passes to or is vested in charity on the date of the gift and the estate or interest would be defeated...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1981 - 488 pages
...the date of a gift a transfer for charitable purposes is dependent upon the performance of some act or the happening of a precedent event in order that...effective is so remote as to be negligible. If an interest in property passes to, or is vested in, charity on the date of the gift and the interest would...
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The Code of Federal Regulations of the United States of America

Administrative law - 1998 - 672 pages
...the date of a gift a transfer for charitable purposes is dependent upon the performance of some act or the happening of a precedent event in order that...effective is so remote as to be negligible. If an Interest In property passes to, or is vested In. charity on the date of the gift and the interest would...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1971 - 1474 pages
...the date of a gift a transfer for charitable purposes is dependent upon the performance of some act or the happening of a precedent event in order that...effective is so remote as to be negligible. If an interest passes to or is vested in charity on the date of the gift and the interest would be defeated...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1993 - 892 pages
...the date of a gift a transfer for charitable purposes is dependent upon the performance of some act or the happening of a precedent event in order that...effective is so remote as to be negligible. If an interest in property passes to, or is vested in, charity on the date of the gift and the interest would...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1970 - 750 pages
...the date of a gift a transfer for charitable purposes is dependent upon the performance of some act or the happening of a precedent event in order that...effective is so remote as to be negligible. If an interest passes to or is vested in charity on the date of the gift and the interest would be defeated...
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