 | 1953 - 1028 strani
...enjoyment of the property, or the right to the income therefrom, or under which he retained the right to designate the persons who shall possess or enjoy the property or the income therefrom. However, if the decedent died prior to October 22, 1942, there is included only the property passing... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 strani
...prior to his death, can it be said that the donor has retained anything? He has not retained the right to designate the persons who shall possess or enjoy the property, or the income therefrom, for this right was given up when the trust agreement was executed. He has not retained the possession... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1932 - 278 strani
...before his death (1) the possession or enjoyment of, or the income from, the property or (2) the right to designate the persons who shall possess or enjoy the property or the income therefrom. Similar language was subsequently included in the death statutes of the States of New York, Florida,... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 strani
...the right to the income from, the property, or the right to designate, either alone or with another, the persons who shall possess or enjoy the property or the income therefrom. (e) Transfers, by trust or otherwise, where the enjoyment of the property was, at the date of the decedent's... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 strani
...to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 strani
...to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom. "(d) Any interest of which the decedent has at any time made a transfer, in trust or otherwise, where... | |
 | United States. Bureau of the Census - 1938 - 160 strani
...to the income from, the property, or (6) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom, except in case of a bona fide sale. (249-r) Same. — Such value is also included to the extent (4)... | |
 | 1939 - 1030 strani
...to the income from, the property, or (B) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom ; except in case of a bona flde sale for an adequate and full consideration in money or money's worth;... | |
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... the right either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. 
