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" ... 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(1) The possession or enjoyment of, or the right to the income from, the property, or (2) The right, either... "
United States Code - Page 21
by United States - 1983
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Reports of the Tax Court of the United States, Volume 7

United States. Tax Court - 1947 - 1574 pages
...by trust or otherwise, under which he. has retained for his life or for any period not ascertalnable without reference to his death or for any period which...his death (1) the possession or enjoyment of, or the rlpht to the Income from, the property, or (2) the right, either alone or In conjunction with any person,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1966 - 118 pages
...the decedent has at any time made a transfer (except in case of a bona fide sale for an adequate and full consideration in money or money's worth) , by...period which does not in fact end before his death — • * * # • [Sec. 2036 as amended by sec. 18, Revenue Act 1962 (76 Stat. 1052)] CODIFICATION:...
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The Code of Federal Regulations of the United States of America

1968 - 322 pages
...the decedent has at any time made a transfer (except in case of a bona fide sale for an adequate and full consideration In money or money's worth) , by...death or for any period which does not in fact end before hie death — ( 1 ) The possession or enjoyment of, or the right to the Income from, the property,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1990 - 1006 pages
...death or for any period which does not in fact end before his death, or (ii) The decedent possessed, for his life or for any period not ascertainable without...period which does not in fact end before his death, the right to receive such an annuity or other payment, either alone or in conjunction with another...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1998 - 816 pages
...for any period which does not In fact end before his death, or (II) The decedent possessed, for hie life or for any period not ascertainable without reference...period which does not In fact end before his death, the right to receive such an annuity or other payment, either alone or In conjunction with another...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1126 pages
...the decedent has at any time made a transfer (except In case of a bona fide sale for an adequate and full consideration In money or money's worth) , by...he has retained for his life or for any period not ascertalnable without reference to his death or for any period which does not In fact end before his...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1949 - 600 pages
...Provided, however, That in case such overpayment relates to a transfer of property under which the decedent retained for his life or for any period not ascertainable...without reference to his death or for any period which did not in fact end before his death (i) the possession or enjoyment of , or the right to the income...
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The Code of Federal Regulations of the United States of America

1994 - 688 pages
...received all that he was entitled to receive under the plan before his death, no amount was payable to him for his life or for any period not ascertainable without reference to his death, or for any period which did not in fact end before his death. Thus, the amount of the payment to the designated beneficiary...
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The Code of Federal Regulations of the United States of America

1987 - 728 pages
...received all that he was entitled to receive under the plan before his death, no amount was payable to him for his life or for any period not ascertainable without reference to his death, or for any period which did not in fact end before his death. Thus, the amount of the payment to the designated beneficiary...
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The Code of Federal Regulations of the United States of America

1988 - 728 pages
...agreement up to the time of his death. For the meaning of the phrase "for his life or for any period net ascertainable without reference to his death or for...period which does not in fact end before his death", see section 2036 and § 20.20361. (2) The application of this paragraph is illustrated and more fully...
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