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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... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Página 310
de United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1969
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 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 Code, Volume 3

United States - 1953 - 1744 páginas
...thereof was subject at the date of his death to any change through the exercise of a power, either d. (f) Involuntary conversion. If property (as a result of its destruction in whole or where the decedent relinquished any such power in contemplation of his death, except in case of...
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Reports of the Tax Court of the United States, Volume 1

United States. Tax Court - 1943 - 1262 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, • • • his estate would ever reacquire the property. The corpus of the first trust, upon termination...
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Reports of the Tax Court of the United States, Volume 3

United States. Tax Court - 1945 - 1374 páginas
...thereof was subject at the date of his death to any change through the exercise of a power, either hy 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 di>ath. excr.pt in case of...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960 - 1580 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 the case...
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The Code of Federal Regulations of the United States of America

1968 - 322 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 hi contemplation of his death. Except in the case...
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The Code of Federal Regulations of the United States of America

1977 - 532 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 the case...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 1126 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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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 páginas
...thereof was subject at the date of his death to any change through the exercise of a power, cither < \ b|H Z Z'J G ׳l - l N 3m[*, ( x P . tʈ G=uL%B G$ hZ or where the decedent relinquished any such power in contemplation of his death. Except in the case...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1394 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 the case...
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