 | United States - 1953 - 1744 Seiten
...such property, and if by reason of such retention or transfer the donor (or his heirs or assigns) or such person (or his heirs or assigns) may possess...after such termination or failure of the interest transferred to the donee spouse ; or (li) if the donor immediately after the transfer to the donee... | |
 | United States - 1983 - 968 Seiten
...he can exercise (either alone or in conjunction with any person) in such manner that the appointee may possess or enjoy any part of such property after such termination or failure of the interest transferred to the donee spouse. For purposes of this paragraph, the donor shall be considered as having... | |
 | United States. Congress. Senate. Committee on Finance - 1948 - 678 Seiten
...interest — "(i) if an interest in such property passes or has passed (for less than an adequate and full consideration in money or money's worth) from...decedent to any person other than such surviving spouse ; and "(ii) if by reason of such passing such person (or his heirs or assigns) may possess or enjoy... | |
 | United States. Congress. Senate. Committee on Finance - 1948 - 686 Seiten
...such property passes or has passed (for less than an adequate and full consideration in шопеу or money's worth) from the decedent to any person other than such surviving spouse ; and "(H) if by reason of such passing such person (or his heirs or assigns) may possess or enjoy... | |
 | 1968 - 322 Seiten
...interest — (A) If an interest in such property passes or has passed (for less than an adequate and full consideration in money or money's worth) from...surviving spouse (or the estate of such spouse); and (B) If by reason of such passing such person (or his heirs or assigns) may possess or enjoy any part... | |
 | 1960 - 1580 Seiten
...Interest — (A) If an Interest In such property passes or has passed (for less than an adequate and full consideration In money or money's worth) from...surviving spouse (or the estate of such spouse); and (B) If by reason of such passing such person (or his heirs or assigns) may possess or enjoy any part... | |
 | 1994 - 688 Seiten
...person other than the donee spouse (or the estate of such spouse), and (ii) By reason of such transfer, such person (or his heirs or assigns) may possess or enjoy any part of such property after the termination or failure of the interest therein transferred to the donee spouse. (2) In determining... | |
 | 1994 - 696 Seiten
...person other than the donee spouse (or the estate of such spouse), and (11) By reason of such transfer, such person (or his heirs or assigns) may possess or enjoy any part of such property after the termination or failure of the interest therein transferred to the donee spouse. (2) In determining... | |
 | 1949 - 600 Seiten
...spouse, in case: (i) An interest in the same property passed at any time (for less than an adequate and full consideration in money or money's worth) from the decedent to any person other than such spouse (or the estate of such spouse) , and <ii) By reason thereof, such person (or his heirs or assigns)... | |
 | 1976 - 478 Seiten
...passed (for lea than an adequate and full consideration Lu mousy or money's worth) from the decedsut to any person other than such surviving spouse (or the estate of such spouse); and (B) If by reason ot such ps¿ng suck person (Or his heirs or uSIgX'S may poe or enjoy any part of such... | |
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If an interest in such property passes or has passed (for less than an adequate and full consideration in money or money's worth) from the decedent to any person other than such surviving spouse (or the estate of such spouse... 
