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Livros Livros 1 - 10 de 26 sobre To the extent of any interest therein of which the decedent has at any time made....
" 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... "
United States Reports: Cases Adjudged in the Supreme Court - Página 312
de United States. Supreme Court - 1969
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Cases Decided in the United States Court of Claims, Volume 93

United States. Court of Claims - 1941
...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. * * *. (44 Stat. 9, 70.) We think the case is controlled by the decisions in Porter et dl. v. Commissioner,...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 páginas
...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 power in contemplation of his death, except in case of...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 154 páginas
...decedent's death the enjoyment thereof was subject to any change through a power, exercisable either by the decedent alone or in conjunction with any person, to alter, amend, or revoke. ART. 20. Power relinquished in contemplation of death.—Where property was transferred by the decedent,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court - 1933
...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. . . ." Opinion of the Court. 288 US To the extent of the amount of life insurance receivable as specified....
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 289

United States. Supreme Court - 1933
...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 power in contemplation of his death, except in case of...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court - 1933
...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. . . ;" Held: (1) Subdivision (d) is not limited by (a) to interests of decedent at time of his death....
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The Taxing Power of the Federal and State Governments: Report to the Joint ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1936 - 125 páginas
...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, * * *. the Court said: We are next told that if the act means what it says, it taxes a transfer as...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 296

United States. Supreme Court - 1936
...transfer] 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 . . ." The agreement under consideration contains no such power as that described. Like every well...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 páginas
...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 power in contemplation of his death, except in case of...
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United States Statutes at Large

United States Department of State - 1939
...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, amendj or revoke, or where the decedent relinquished any such power in contemplation of his death,...
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