... 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... Reports of the Tax Court of the United States - Página 521por United States. Tax Court - 1943Visualização integral - Acerca deste livro
| Ohio - 1969 - 936 páginas
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| United States. Court of Claims, Audrey Bernhardt - 1958 - 910 páginas
...by trust or otherwise, under 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... | |
| 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... | |
| 1943 - 1224 páginas
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| 1947 - 1190 páginas
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| 1944 - 1218 páginas
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| 1952 - 1208 páginas
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| 1945 - 1204 páginas
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| United States. Supreme Court - 1940 - 828 páginas
...by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which...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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