 | United States. Court of Claims, Audrey Bernhardt - 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 - 1940 - 828 pages
...fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction...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.... | |
 | 1953 - 1028 pages
...enjoyment of the property, or the right to the income therefrom, or under which he retained the right to designate the persons who shall possess or enjoy the property or the income therefrom. However, if the decedent died prior to October 22, 1942, there is included only the property passing... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...prior to his death, can it be said that the donor has retained anything? He has not retained the right to designate the persons who shall possess or enjoy the property, or the income therefrom, for this right was given up when the trust agreement was executed. He has not retained the possession... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 pages
...before his death (1) the possession or enjoyment of, or the income from, the property or (2) the right to designate the persons who shall possess or enjoy the property or the income therefrom. Similar language was subsequently included in the death statutes of the States of New York, Florida,... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...the right to the income from, the property, or the right to designate, either alone or with another, the persons who shall possess or enjoy the property or the income therefrom. (e) Transfers, by trust or otherwise, where the enjoyment of the property was, at the date of the decedent's... | |
 | New York (State) - 1934 - 1436 pages
...fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction...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 - 1935 - 1394 pages
...his life * * * (1) the possession or enjoyment of, or the income from, the property or (2) the right to designate the persons who shall possess or enjoy the property or the income therefrom." House Joint Resolution No. 529, approved March 3, 1931. The amendment had no retroactive effect upon... | |
 | United States. Board of Tax Appeals - 1936 - 1468 pages
...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...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... | |
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... 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 of a bona fide sale for an adequate and full consideration in money or money's worth. 
