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" 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 was subject at the date of his death to any change through the exercise of a power, either by the decedent... "
Reports of the U.S. Board of Tax Appeals - Page 634
by United States. Board of Tax Appeals - 1934
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Laws of the State of New York, Volume 1

New York (State) - Session laws - 1935 - 1272 pages
...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...contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. For the purposes of this paragraph...
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Cases Decided in the Court of Claims of the United States, Volumes 1-89

United States. Court of Claims - Law reports, digests, etc - 1940 - 772 pages
...the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through...contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth." In that connection the court...
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Cases Decided in the United States Court of Claims ... with ..., Volumes 120-130

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 1002 pages
...Revenue Code of 1939. This requires the inclusion of trust property "where the enjoyment thereof was subject at the date of his death to any change through...conjunction with any person, to alter, amend, or revoke * * *" the terms of the trust. 147 Syllabus In Estate of Sanford v. Commissioner, 308 US 39, the question...
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Cases Decided in the Court of Claims of the United States, Volume 93

United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...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...conjunction with any person, to alter, amend, or revoke. * * *. (44 Stat. 9, 70.) We think the case is controlled by the decisions in Porter et dl. v. Commissioner,...
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Cases Decided in the United States Court of Claims ... with ..., Volume 126

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1954 - 1160 pages
...all property that the decedent had previously transferred by trust "where the enjoyment thereof was subject at the date of his 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...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date of his death to any change through...contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth; (e) To the extent of the interest therein...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date of his death to any change through...contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth; SEC. 302. (e) To the extent of the interest...
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Laws of the State of New York, Volumes 1-2

New York (State) - Session laws - 1925 - 1586 pages
...transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date of his death to any change through...contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth ; (e) To the extent of the interest therein...
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The State Department Reports of the State of New York, Volume 33, Issues 258-269

New York (State) - Administrative courts - 1925 - 800 pages
...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...contemplation of his death, except in case of a bona fide sale for a fair consideration in money or money's worth ; (e) To the extent of the interest therein...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...transfer, or with respect to which he has at any time created a trust, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, cither by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where...
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