 | New York (State) - Session laws - 1935 - 1272 pages
...amended to read as follows : 4. To the extent of any interest therein of which the decedent Transfer* has at any time made a transfer, by trust or otherwise, where the platlon*™ enjoyment thereof was subject at the date of his death to any deaaichange through the exercise... | |
 | United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...of his death of all property, real or personal, tangible or intangible, wherever situated — ***** (d) To the extent of any interest therein of which...otherwise, where the enjoyment thereof was subject Syllabus at the date of his death to any change through the exercise of a power, either by the decedent... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1954 - 1160 pages
...decedent's gross estate of the value of all property that the decedent had previously transferred by trust "where the enjoyment thereof was subject at the date...death to any change through the exercise of a power ... to alter, amend, or revoke. . . ." In Commissioner v. Holmes, 326 US 480, we held that power to... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...intended to take effect in possession or enjoyment at or after death, or (2) the enjoyment of which was subject, at the date of his death, to any change through a power, exercisable either by the decedent alone or in conjunction with any person, to alter, amend,... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...intended to take effect in possession or enjoyment at or after death, or (2) the enjoyment of which was subject, at the date of his death, to any change through a power, exercisable either by the decedent alone or in conjunction with any person, to alter, amend,... | |
 | Electronic journals - 1927 - 1098 pages
...decedent's gross estate the value of any interest "with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...death to any change through the exercise of a power" to revoke.7 TRIAL PRACTICE — DISCRETION OF TRIAL COURT IN REQUIRING JURY TO RECONSIDER INFORMAL VERDICT... | |
 | United States. Court of Claims - Law reports, digests, etc - 1932 - 834 pages
...made by decedent were intended to take effect in possession or enjoyment at or after his death, and the enjoyment thereof was subject at the date of his death to the reserved right of the decedent, in conjunction with his wife, to make other disposition of the... | |
 | United States. Board of Tax Appeals - Taxation - 1933 - 1616 pages
...case of a bona fide sale for nn adequate and lull consideration in money or money's worth. • • * (d) To the extent of any interest therein of which...of his death to any change through the exercise of u power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke,... | |
 | United States. Board of Tax Appeals - Taxation - 1934 - 1512 pages
...• • intended to take effect In possession or enjoyment at or after his death, except • • •. (d) To the extent of any Interest therein of which the decedent has at any time made a transfer, by trnst or otherwise, where the enjoyment thereof was subject at the date of bis death to any change... | |
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... where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power... 
