 | New York (State) - 1935 - Broj stranica: 1272
...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... | |
 | United States. Court of Claims - 1940 - Broj stranica: 772
...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...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... | |
 | United States. Court of Claims - 1943 - Broj stranica: 906
...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 the...conjunction with any person, to alter, amend, or revoke, * * *." The trust instrument created in 1928, after the passage of that act, was in full force and... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - Broj stranica: 1160
...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... | |
 | 1926 - Broj stranica: 1144
...at any time made a transfer in contemplation of or intended to take effect in enjoyment at or after his death, except in case of a bona fide sale for a fair consideration, and it further provided that any transfers of a material part of his property made by the decedent... | |
 | 1919 - Broj stranica: 460
...deed executed in contemplation of, or intended to take effect in possession or enjoyment at or after, his death, except in case of a bona fide sale for a fair consideration in money or money's irorth; and (/) To the extent of the amount receivable by the executor as insurance under policies... | |
 | United States - 1921 - Broj stranica: 642
...intended to take tiono'deatheffect in possession or enjoyment at or after his death (except in the case of a bona fide sale for a fair consideration in money or money's LUe^um,^ worth) or (b) if insurance passes under a contract executed by the decedent in favor of a... | |
 | United States. Supreme Court - 1922 - Broj stranica: 1168
...created a trust in contemplation of, or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration. [For other cases, see Internal Revenue, III. h, In Digest Sup. Ct. 1908.] [No. 442.] Argued December... | |
 | United States - 1923 - Broj stranica: 1008
...created a trust in contemplation of, or intended to take effect in possession or enjoyment at, or after, his death, except in case of a bona fide sale for a fair consideration, and creating a presumption that transfers without consideration, made within two years prior to death,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - Broj stranica: 580
...deed executed in contemplation of, or intended to take effect in possession or enjoyment at or after, his death, except in case of a bona fide sale for a fair consideration in money or money 's worth ; and SEC. 402. (f) To the extent of the amount receivable by the executor as insurance... | |
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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... 
