 If as of the date of a gift a transfer for charitable purposes is dependent upon the performance of some act or the happening of a precedent event in order that it might become effective, no deduction is allowable unless the possibility that the charitable...  Committee Prints - Page 93by United States. Congress. Senate. Committee on Finance - 1969Full view - About this book
 | United States. Tax Court - Law reports, digests, etc - 1967 - 786 pages
...hospital there for its use and benefit after the decedent's death is too speculative to conclude that the possibility that the charitable transfer will...become effective is so remote as to be negligible. This is true for two reasons: (1) There is no guarantee or certainty that there will ever be a Catholic... | |
 | Administrative law - 1970 - 344 pages
...the happening of a precedent event in order that it might become effective, no deduction is allowable unless the possibility that the charitable transfer...become effective is so remote as to be negligible. If an estate or interest has passed to or te vested in charity at the time of a decedent's death and... | |
 | Administrative law - 1970 - 750 pages
...the happening of a precedent event in order that it might become effective, no deduction is allowable unless the possibility that the charitable transfer...become effective is so remote as to be negligible. If an interest passes to or is vested in charity on the date of the gift and the interest would be... | |
 | Administrative law - 1981 - 584 pages
...the happening of a precedent event in order that it might become effective, no deduction is allowable unless the possibility that the charitable transfer...become effective is so remote as to be negligible. If an estate or interest has passed to, or is vested in, charity on the date of the gift and the estate... | |
 | Administrative law - 1971 - 1474 pages
...the happening of a precedent event in order that it might become effective, no deduction is allowable unless the possibility that the charitable transfer...become effective is so remote as to be negligible. If an interest passes to or is vested in charity on the date of the gift and the interest would be... | |
 | Administrative law - 1999 - 708 pages
...of a precedent event in order that It might become effective, no deduction is allowable unless thf possibility that the charitable transfer will not become effective is so remote as to be negligible. If an interest in property passes to, or is vested in. charity on the date of the gift and the interest... | |
 | Administrative law - 1976 - 478 pages
...that It might become effective, no deduction Is allowable unless the possibility that the charttable transfer will not become effective Is so remote as to be negligible. If an estats or Interest has passed to, or Is vested In, charity at the time of a decedent's death... | |
 | Administrative law - 1959 - 1584 pages
...happening of a precedent event in order that it might become effective, no deduction is allowable unleai the possibility that the charitable transfer will not become effective is so remoU as to be negligible. If an interest passet to or is vested in charity on the date on the gift... | |
 | United States. Internal Revenue Service - Taxation - 1967 - 1388 pages
...that no invasion of principal will occur. Stated in a slightly different manner, the test is whether the possibility that the charitable transfer will...become effective is so remote as to be negligible. The deduction under section 642 (c) of the Code is not allowed where there exists any real likelihood... | |
 | United States. Congress. Senate. Committee on Finance - Income tax - 1969 - 1876 pages
...or the happening of some event unless the possibility that the charitable transfer will not l>ecotne effective is so remote as to be negligible. Treas....legitimate desire of the testator or settlor to make princii»il available to his wife or other income beneficiary in the event of future need or emergency.... | |
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