 ... 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 case...  Reports of the Tax Court of the United States - Página 549por United States. Tax Court - 1943Visualização integral - Acerca deste livro
 | United States. Court of Claims - 1944 - 656 páginas
...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; * * *. Prior to approval of Joint Resolution 529, of March 3, 1931, 46 Stat. 1516, no part of the value... | |
 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1010 páginas
...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 who shall... | |
 | 1947 - 1190 páginas
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 | 1945 - 1204 páginas
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 | 1952 - 1208 páginas
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 | 1944 - 1218 páginas
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 | United States. Supreme Court - 1940 - 828 páginas
...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...the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth. Any transfer of a material part... | |
 | 1942 - 502 páginas
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