 | United States. Internal Revenue Service - 1978 - 636 páginas
...(except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof...conjunction with any person, to alter, amend or revoke » * * Section 20.2038- l(d) of the Estate Tax Regulations provides as follows: (d) Transfers made... | |
 | United States. Tax Court - 1947 - 1358 páginas
...determined by including the value at the date of his death of all property of which he has made a transfer "where the enjoyment thereof was subject at the date...conjunction with any person, to alter, amend, or revoke, * * *" There can be no doubt that the enjoyment of the property in the trust in question was subject... | |
 | United States. Tax Court - 1947 - 1314 páginas
...determined by including the value at the date of his death of all property of which he has made a transfer "where the enjoyment thereof was subject at the date...decedent alone or in conjunction with any person, to altar, amend, or revoke, * * *" There can be no doubt that the enjoyment of the property in the... | |
 | United States. Tax Court - 1975 - 1272 páginas
...follows: (a) IN GENERAL.— The value of the gross estate shall include the value of all property— * * * his death to any change through the exercise of a...conjunction with any person, to alter, amend, or revoke * * * [Emphasis added.] In 1923, decedent transferred Stone & Webster stock to a trust. Article 5 of... | |
 | United States. Tax Court - 1961 - 1226 páginas
...made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of bis death to any change through the exercise of a power,...conjunction with any person, to alter, amend, or revoke * • * In rejecting the respondent's contention, we stated : The fallacy of respondent's argument... | |
 | United States. Tax Court - 1950 - 1678 páginas
...(except In case of a bona flde sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof...death to any change through the exercise of a power (in whatever cnpacHy exereisable) by the decedent alone or by the decedent In conjunction with any... | |
 | United States. Internal Revenue Service - 1975 - 652 páginas
...(except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof...death to any change through the exercise of a power (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction with any... | |
 | United States. Tax Court - 1985 - 1410 páginas
...(except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof...or where the decedent relinquished any such power during the 3-year period ending on the date of the decedent's death. Except in the case of transfers... | |
 | United States. Tax Court - 1975 - 1262 páginas
...TRANSFERS ON OR BEFORE JUNE 22, 1936.— To the extent of any interest therein of which the decedent has at any time made a transfer * * *, by trust or...conjunction with any person, to alter, amend, or revoke *** [Emphasis added.] In 1923, decedent transferred Stone & Webster stock to a trust. Article 5 of... | |
 | United States. Tax Court - 1975 - 1272 páginas
...follows: (a) IN GENERAL.—The value of the gross estate shall include the value of all property— * * * his death to any change through the exercise of a...conjunction with any person, to alter, amend, or revoke * * * [Emphasis added.] In 1923, decedent transferred Stone & Webster stock to a trust. Article 5 of... | |
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To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, 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... 
