 ... 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 alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such...  Reports of the Tax Court of the United States - Halaman 525oleh United States. Tax Court - 1953Tampilan utuh - Tentang buku ini
 | New York (State) - 1935 - 1272 halaman
...the decedent Transfer* has at any time made a transfer, by trust or otherwise, where the platlon*™ enjoyment thereof was subject at the date of his death to any deaaichange through the exercise of a power, either by the decedent alone or in conjunction with any... | |
 | United States. Court of Claims - 1940 - 772 halaman
...property "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...death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 halaman
...decedent's gross estate of the value of all property that the decedent had previously transferred by trust "where the enjoyment thereof was subject at the date...death to any change through the exercise of a power ... to alter, amend, or revoke. . . ." In Commissioner v. Holmes, 326 US 480, we held that power to... | |
 | United States. Court of Claims - 1941 - 858 halaman
...at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject Syllabus at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke. * * *.... | |
 | 1944 - 1218 halaman
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 | 1947 - 1190 halaman
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 | 1944 - 1242 halaman
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 | 1941 - 672 halaman
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 | 1947 - 1744 halaman
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 | 1955 - 1708 halaman
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