 | United States. Tax Court - Government publications - 1972 - 1132 pages
...retained for his life or for any period not ascertalnable without reference to his death or for nny period which does not In fact end before his death — (1)...of, or the right to the Income from, the property • • • •The impact of Mlchlgnn law Is a moot point because the Michigan estate during nil times... | |
 | United States. Tax Court - Taxation - 1970 - 1228 pages
...or for any period not nscertalnable without reference to his death or for any period which does Dot In fact end before his death — (1) the possession...of, or the right to the Income from, the property, • • • propeity then or thereafter. In other words such a transfer must be immediate and out and... | |
 | United States. Tax Court - Taxation - 1975 - 1262 pages
...retained for his life or a period which did not in fact end before his death (1) the "enjoyment" of the property or (2) the right, either alone or in...with any person, to designate the persons who shall enjoy the property or the income therefrom. Respondent relies upon these provisions to include the... | |
 | United States. Tax Court - Taxation - 1979 - 1248 pages
...worth), by trust or otherwise, under which he has retained for his life or any period not ascertainable without reference to his death or for any period which does not in fact end before his death******* (2) the right, either alone or in conjunction with any person, to designate the persons who shall possess... | |
 | United States - 1971
...(including property of which the decedent has retained for his life or for any period not ascertainable without reference to his death or for any period which...possession or enjoyment of, or the right to the income from such property, or (2) the right, either alone or in conjunction with any person, to designate the persons... | |
 | United States. Congress. House. Committee on the District of Columbia - 1971 - 962 pages
...(including property of which the decedent has retained for his life or for any period not ascertainablc without reference to his death or for any period which...possession or enjoyment of, or the right to the income from such property or (2) the right, either alone or in conjunction with any person, to designate the persons... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1973 - 418 pages
...transfer for a period related to the transferor's death ("for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death") , but the retention need not be express and may be pursuant to an understanding which is not legally... | |
 | Administrative law - 1949 - 430 pages
...or after his death, or under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which...possess or enjoy the property or the income therefrom (except in case the transfer was a bona fide sale for an adequate and full consideration in money or... | |
 | United States. Congress. House. Committee on Ways and Means - Gifts - 1976 - 880 pages
...transfer for a period related to the transferor's death ("for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death") , but the retention need not be express and may be pursuant to an understanding which is not legally... | |
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... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his... 
