 ... 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 United States Tax Court - Halaman 574oleh United States. Tax Court - 1970Tampilan 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. * * *.... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...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... | |
 | New York (State) - 1925 - 1586 halaman
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...decedent has at any time made a transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date...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... | |
 | New York (State) - 1925 - 800 halaman
...he has at any time created a trust, where the enjoyment thereof was sub[Vol. 33] Tax Commission ject 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... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 halaman
...intended to take effect in possession or enjoyment at or after death, or (2) the enjoyment of which was subject, at the date of his death, to any change through a power, exercisable either by the decedent alone or in conjunction with any person, to alter, amend,... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 halaman
...intended to take effect in possession or enjoyment at or after death, or (2) the enjoyment of which was subject, at the date of his death, to any change through a power, exercisable either by the decedent alone or in conjunction with any person, to alter, amend,... | |
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