 | United States - 1983 - 968 trang
...amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his...either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership" Includes a reversionary interest... | |
 | 1964 - 446 trang
...wife had the policy at home made no difference. It held that estate tax liability for such policies "with respect to which the decedent possessed at his death any of the incidents of ownership" depends on a general, legal power to exercise ownership, without regard to the owner's ability to exercise... | |
 | 1959 - 1126 trang
...amount receivable by all other beneficiaries as Insurance under policies on the life of the decedent with respect to which the decedent possessed at his...either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "Incident of ownership" Includes a reversionary Interest... | |
 | 1977 - 532 trang
...amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his...either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership" includes a reversionary interest... | |
 | 1949 - 600 trang
...so paid by the decedent bears to the total premiums paid for the insurance, and (ii) Such insurance with respect to which the decedent possessed at his...exercisable either alone or in conjunction with any person. (2) The purchase of insurance upon the life of the decedent is attributed to the decedent even... | |
 | 1960 - 1580 trang
...amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his death any of the Incidents of ownership, exerclsable either alone or in conjunction with any other person. For purposes of the preceding sentence,... | |
 | 1968 - 322 trang
...under policies on the life of the decedent with respect to which the decedent possessed at his deato any of the Incidents of ownership, exercisable either alone or In conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership" Includes a reversionary Interest... | |
 | United States, Walter Elbert Barton - 1950 - 1126 trang
...that the amount so paid by the decedent bears to the total premiums paid for the insurance, or (B) with respect to which the decedent possessed at his...either alone or in conjunction with any other person. For the purposes of clause (A) of this paragraph, if the decedent transferred, by assignment or otherwise,... | |
 | United States. Tax Court - 1951 - 1658 trang
...the amount so paid by the decedent bears to the total premiums paid for the insurance, or (B) n ill: respect to which the decedent possessed at his death any of the incidents of ownership, exercisaole either alone or in conjunction with any other person. * * * [Emphasis added.] It is stipulated... | |
| |
... with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person. For purposes of the preceding sentence, the term "incident of ownership... 
