 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 634by United States. Board of Tax Appeals - 1934Full view - About this book
 | United States. Tax Court - Law reports, digests, etc - 1947 - 1354 pages
...date of his death of all property of which he has made a transfer "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, * * *" There can be no doubt that the enjoyment of the property in the trust in question was subject... | |
 | United States. Tax Court - Taxation - 1975 - 1272 pages
...follows: (a) IN GENERAL.— The value of the gross estate shall include the value of all property— * * * his death to any change through the exercise of a...conjunction with any person, to alter, amend, or revoke * * * [Emphasis added.] In 1923, decedent transferred Stone & Webster stock to a trust. Article 5 of... | |
 | United States. Tax Court - Taxation - 1947 - 1314 pages
...date of his death of all property of which he has made a transfer "where the enjoyment thereof was subject at the date of his death to any change through...decedent alone or in conjunction with any person, to altar, amend, or revoke, * * *" There can be no doubt that the enjoyment of the property in the... | |
 | United States. Tax Court - Law reports, digests, etc - 1961 - 1226 pages
...made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of bis death to any change through the exercise of a power,...conjunction with any person, to alter, amend, or revoke * • * In rejecting the respondent's contention, we stated : The fallacy of respondent's argument... | |
 | United States. Tax Court - Law reports, digests, etc - 1951 - 1074 pages
...Section 811 (c) (2) of the Internal Revenue Code, and also as a transfer where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by decedent alone or In conjunction with any person, to alter, amend or revoke, within the meaning of... | |
 | United States. Tax Court - Law reports, digests, etc - 1950 - 1678 pages
...full consideration in money or money's worth), 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 (in whatever cnpacHy exereisable) by the decedent alone or by the decedent In conjunction with any... | |
 | United States. Internal Revenue Service - Internal revenue - 1975 - 652 pages
...full consideration in money or money's worth), 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 (in whatever capacity exercisable) by the decedent alone or by the decedent in conjunction with any... | |
 | United States. Tax Court - Taxation - 1950 - 1144 pages
...the decedent has at • time made a transfer, by trust or otherwise, where the enjoyment thereof 3 subject at the date of his death to any change through the exercise of a ?er, either by the decedent alone or in conjunction with any person, to alter, end, or revoke, or where... | |
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