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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... "
Hearings, Reports and Prints of the House Committee on the District of Columbia - Page 488
by United States. Congress. House. Committee on the District of Columbia
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Cases Decided in the United States Court of Claims ... with ..., Volume 139

United States. Court of Claims, Audrey Bernhardt - 1958 - 910 pages
...which he has retained 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 * * *. Any transfer of a material part of his property in the nature of a final disposition or distribution...
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Cases Decided in the United States Court of Claims ... with ..., Volume 134

United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 pages
...ascertainable without reference to his death or for any period which does not in fact end before 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 person, to designate the persons...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 309

United States. Supreme Court - 1940 - 828 pages
...which he has retained 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...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...
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Reports of the Joint Committee on Internal ..., Volumes 1-2; Volumes 8-11

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...decedent has retained for his life or for any period not ascertoinable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,...
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Double Taxation: Preliminary Report of a Subcommittee of the Committee on ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 348 pages
...decedent has retained for his fife or for any period not ascertainable without reference to his death, or for any period which does not in fact end before his death, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,...
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Federal and State Death Taxes: Reports to the Joint Committee on Internal ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 pages
...decedent has retained 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, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,...
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Double Taxation: Preliminary Report of a Subcommittee... Relative to Federal ...

United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...decedent has retained 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, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,...
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Laws of the State of New York, Volume 2

New York (State) - 1934 - 1436 pages
...he has retained for his life or for any period not ascertainable "ntu without reference to his death or for any period which does not in fact end before...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...
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Reports of the U.S. Board of Tax Appeals, Volume 33

United States. Board of Tax Appeals - 1936 - 1468 pages
...or of which he has 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...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...
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Reports of the U.S. Board of Tax Appeals, Volume 35

United States. Board of Tax Appeals - 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, or the right to the income from, the property, or (2) the right, either alone or In conjunction with any !«rson, to designate the persons...
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