 | United States. Court of Claims - 1944 - 656 страница
...take effect in possession or enjoyment at or after his death, including a transfer under which the transferor has retained for his life or any period...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 страница
...Revenue Act of 1926, 44 Stat. 9, 70, to include in the gross estate "* * * a transfer under which the transferor has retained for his life or any period...or enjoyment of, or the income from, the property * * V 136 DUsentlng Opinion By Judge Laramore This amendment was prospective only. 71st Cong., 3d sess.,... | |
 | 1953 - 1028 страница
...possession or enjoyment of the property, or the right to the income therefrom, or under which he retained the right to designate the persons who shall possess or enjoy the property or the income therefrom. However, if the decedent died prior to October 22, 1942, there is included only the property passing... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 страница
...estate of the decedent — a transfer under which the transferor has retained for his life or for an}' period not ending before his death (1) the possession...possess or enjoy the property or the income therefrom. Similar language was subsequently included in the death statutes of the States of Kew York, Florida,... | |
 | United States. Internal Revenue Service - 1932 - 192 страница
...italic) : under which the transferor has retained for hi» life or any period not ending before hit death (1) the possession or enjoyment of, or the income from, the property or (£) the right to designate the persons who shall possess or enjoy the property or the income therefrom;... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 страница
...gross estate of the decedent — a transfer under which the transferor has retained for his life or for any period not ending before his death (1) the possession...possess or enjoy the property or the income therefrom. Similar language was subsequently included in the death statutes of the States of New York, Florida,... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 страница
...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... | |
 | New York (State) - 1934 - 1436 страница
...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, or (b) if insurance passes under a contract executed by the decedent in favor of a specific beneficiary,... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 страница
...to the income from, the property, or (B) 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, or (2) if insurance passes under a contract executed by the decedent in favor of a specific beneficiary,... | |
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... 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. 
