 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1956 - 1010 pages
...his death (i) the possession or enjoyment of, or the right to the. income from, the property, or (ii) the right, either alone or in conjunction with any...possess or enjoy the property or the income therefrom * * *. ***** The provisions of section 811 (c) (1) (B) of such code shall not, in the case of a decedent... | |
 | United States. Supreme Court - Law reports, digests, etc - 1940 - 830 pages
...by trust or otherwise, 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 of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
 | New York (State) - Session laws - 1934 - 1436 pages
...deed poswwion un(jer which jje has retained for his life or for any period not property, ascertainable without reference to his death or for any period which...possess or enjoy the property or the income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's worth;... | |
 | United States. Board of Tax Appeals - Taxation - 1936 - 1468 pages
...enjoyment at or after his death, or of which he has 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 of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
 | United States - Session laws - 1939 - 780 pages
...by trust or otherwise, 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 of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 1104 pages
...(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. Board of Tax Appeals - Taxation - 1937 - 1380 pages
...period not ascertalnable without reference to his death or for any period which does not In fact rnd before his death (1) the possession or enjoyment of,...the right, either alone or In conjunction with any !Ğrson, to designate the persons who shall possess or enjoy the property or the Income therefrom ;... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1938 - 768 pages
...by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death, or for any period...possess or enjoy the property or the income therefrom. "(d) Any interest of which the decedent has at any time made a transfer, in trust or otherwise, where... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...by trust or otherwise, 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 of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
 | United States. Bureau of the Census - Inheritance and transfer tax - 1938 - 160 pages
...his death, (a) the possession or enjoyment of, or the right to the income from, the property, or (6) the right, either alone or in conjunction with any...persons who shall possess or enjoy the property, or if insurance passes under a contract executed by the decedent in favor of a specific beneficiary, and... | |
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... (1) 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... 
