 ... 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
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 páginas
...or otherwise, under which the decedent 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, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 páginas
...or otherwise, under which the decedent 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, the possession or enjoyment of, or the right to the income from, the property, or the right to designate,... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 352 páginas
...the right to the income from, the property, or the right to designate, either alone or with another, the persons who shall possess or enjoy the property or the income therefrom. (e) Transfers, by trust or otherwise, where the enjoyment of the property was, at the date of the decedent's... | |
 | 1934 - 1060 páginas
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 | New York (State) - 1934 - 1436 páginas
...deed poswwion un(jer which jje has retained for his life or for any period not property, 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;... | |
 | 1934 - 754 páginas
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 | United States. Board of Tax Appeals - 1935 - 1394 páginas
...his life * * * (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." House Joint Resolution No. 529, approved March 3, 1931. The amendment had no retroactive effect upon... | |
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