 ... the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except in case...  Reports of the Tax Court of the United States - Page 282by United States. Tax Court - 1947Full view - About this book
 | United States. Bureau of the Census - Inheritance and transfer tax - 1938 - 160 pages
...ascertainable without reference to his death or for any period which does not in fact end before his death (a) the possession or enjoyment of, or the right to the income from such property, or (6) the right, either alone or in conjunction with any person, to designate the persons... | |
 | United States. Board of Tax Appeals - Taxation - 1939 - 1380 pages
...or otherwise, * * * Intended to take effect in possession or enjoyment at or after his death, * * * or (2) the right, either alone or in conjunction with...the income therefrom ; except in case of a bona fide sale for an adequate and full consideration in monoy or money's worth. * ยป *" See also section 401... | |
 | Administrative law - 1939 - 1030 pages
...ascertainable without reference to his death or for any period which does not in fact end before his death, (A) the possession or enjoyment of, or the right to the income from, the property, or (B) the right, either alone or in conjunction with any person, to designate the persons who shall possess... | |
 | United States. Supreme Court - Law reports, digests, etc - 1940 - 1096 pages
...ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to...the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. Any transfer of a material part... | |
 | United States - 1971
...ascertainable without reference to his death or for any period which does not in fact end before his death (1) the 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
...ascertainablc without reference to his death or for any period which does not in fact end before his death (1) the 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... | |
 | Administrative law - 1949 - 430 pages
...death (a) of the use, possession, right to the income, or other enjoyment of the property or (b) of the right, either alone or in conjunction with any person, to designate the person or persons who shall possess or enjoy the property or the income therefrom. For example, if... | |
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