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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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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1976 - 460 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...become effective is so remote as to be negligible. lf an interest passes to or is vested in charity on the date of the gift and the interest would be...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1959 - 1126 pages
...charitable purposes is dependent upon the performance of some act or the happening of a precedent event hi order that it might become effective, no deduction...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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The Code of Federal Regulations of the United States of America

Administrative law - 1975 - 424 pages
...charitable purposes is dependent upon the performance of some act or the happening of a precedent event hi order that it might become effective, no deduction...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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The Code of Federal Regulations of the United States of America

Administrative law - 1998 - 800 pages
...charitable transfer will not become effective is so remote as to be negligible. If an estate or interest bas passed to, or is vested in, charity at the time of...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: Containing a Codification of Documents of ...

Administrative law - 1976 - 478 pages
...dateofadecedent'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...deduction Is allowable unless the possibility that the charttable transfer will not become effective Is so remote as to be negligible. If an estats or Interest...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1949 - 600 pages
...the date of decedent's death the transfer to charity is dependent upon the performance of some act or the happening of a precedent event in order that...deduction is allowable unless the possibility that charity will not take is so remote as to be negligible. If an estate or interest has passed to or is...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1999 - 708 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...become effective, no deduction is allowable unless thf possibility that the charitable transfer will not become effective is so remote as to be negligible....
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1959 - 1584 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...might become effective, no deduction is allowable unleai the possibility that the charitable transfer will not become effective is so remoU as to be...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1998 - 816 pages
...decedent's death, a transfer for a private purpose is dependent upon the performance of some act on the happening of a precedent event in order that it might become effective, an Interest In property will be considered to pass for a private purpose unless the possibility of...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - Taxation - 1967 - 1388 pages
...that no invasion of principal will occur. Stated in a slightly different manner, the test is whether the possibility that the charitable transfer will...become effective is so remote as to be negligible. The deduction under section 642 (c) of the Code is not allowed where there exists any real likelihood...
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