| New York (State) - Session laws - 1934 - 1436 pages
...or after Transfer in his death, or makes a transfer, by trust or otherwise, under which rights con- he has retained for his life or for any period not ascertainable "ntu without reference to his death or for any period which does not in fact end before his death (1)... | |
| United States. Board of Tax Appeals - Taxation - 1936 - 1468 pages
...made a transfer, by trust or otherwise, in contemplation of or intended to take effect In possession or enjoyment at or after his death, or of which he has for his life or for any period not ascertainable without reference to his death or for any period which... | |
| United States. Board of Tax Appeals - Taxation - 1937 - 1380 pages
...made a transfer, by trust or otherwise, in contemplation of or intended to take effect in possession or enjoyment at or after his death, or of which he...made a transfer, by trust or otherwise, under which hehas retained for his life or for any period not ascertainable without reference to his death or for... | |
| United States. Bureau of the Census - Inheritance and transfer tax - 1938 - 160 pages
...made a transfer, by trust or otherwise, in contemplation of or intended to take effect in possession or enjoyment at or after his death, or of which he has made such a transfer under which he has retained for his life or for any period not ascertainable without... | |
| United States. Board of Tax Appeals - Taxation - 1941 - 1630 pages
...or after his death, or makes a transfer, by trust or otherwise, under whicT, h* has retained for bis life or for any period not ascertainable without reference...death or for any period which does not in fact end before hie death (A) the possession or enjoyment of, or the right to the Income from, the property,... | |
| United States - Law - 1964 - 1098 pages
...(except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, under which he has retained for his life or for any period not acertalnable without reference to his death or for any period which does not in fact end before his... | |
| United States. Congress. Senate. Committee on Finance - Finance - 1941 - 1622 pages
...estate of every decedent: "(c) Any interest of which the decedent has at any time made a transfer, b; trust or otherwise, under, which he has retained for his life or for any period no ascertainable without reference to his death, or for any period which does not ii fact end before... | |
| United States. Tax Court - Law reports, digests, etc - 1967 - 786 pages
...(except In case of a bona fide sale for an adequate and full consideration In money or money's worth), by trust or otherwise, under which he has retained for his life or for any period not ascertalnable without reference to his death or for any period which does not In fact end before his... | |
| United States. Court of Claims - Law reports, digests, etc - 1943 - 810 pages
...made a transfer, by trust or otherwise, in contemplation of or 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 230 Opinion of the Court otherwise, under which he has retained for his life or for any period not... | |
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