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" ... where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such... "
Legislative History of the Internal Revenue Code of 1954: Covering All ... - Page 567
by Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1374 pages
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Cases Decided in the Court of Claims of the United States, Volumes 1-89

United States. Court of Claims - 1940 - 772 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth." In that...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth; (e) To the extent of the...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth; SEC. 302. (e) To the extent...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth; (e) To the extent of the...
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The State Department Reports of the State of New York, Volume 33, Issues 258-269

New York (State) - 1925 - 800 pages
...Tax Commission ject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth ; (e) To the extent of...
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Laws of the State of New York, Volumes 1-2

New York (State) - 1925 - 1586 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth ; (e) To the extent of...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth ; . . . (f) To the extent...
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Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth; (e) To the extent of the...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person,...such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. The relinquishment...
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United States Code Annotated

United States - 1928 - 1164 pages
...thereof was subject at the date of his death to any change through the exercise of a power, either by. the decedent alone or in conjunction with any...such power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. The relinquishment...
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