 | United States. Office of Commissioner of Internal Revenue - Taxation - 1899 - 398 pages
...property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death...grantor or bargainer, to any person or persons, or to any body or bodies, politic or corporate, in trust or otherwise, shall be, and hereby are, made subject... | |
 | Commerce - 1899 - 782 pages
...property or interest therein, transferred by deed. grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death...grantor or bargainer, to any person or persons, or to any body or bcxlics, politic or corporate, in trust or otherwise, shall be, and hereby are, made subject... | |
 | United States - 1927 - 920 pages
...belonging to inhabitants of Porto Rico passing by will, intestacy, inheritance, or by any grant intended to take effect in possession or enjoyment after the death of the grantor, to any person, association, institution, or corporation, in trust or otherwise. Act No. 3 of May 7,... | |
 | Taxation - 1927 - 1150 pages
...We think clearly the equitable estate remains in suspension, and that the trust fund was intended to take effect in possession or enjoyment after the death of the grantor, and is therefore subject to the tax. We think the case should be and is affirmed. UNITED STATES INDUSTRIAL... | |
 | Law reports, digests, etc - 1909 - 1062 pages
...property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or Intended to take effect In possession or enjoyment after the death...grantor or bargainer, to any person or persons, or to any body or bodies, politic or corporate, In trust or otherwise, shall be, and hereby are, made subject... | |
 | Law reports, digests, etc - 1907 - 1070 pages
...property or interest therein, transferred by deed, grant, bargain, sale or gift, made or intended to take effect In possession or enjoyment after the death...grantor or bargainer, to any person or persons, or to any body or bodies, politic or corporate, in trust or otherwise, shall be and hereby are. made subject... | |
 | Law reports, digests, etc - 1911 - 1050 pages
...grant, bargain, sale or gift, made or Intended to take effect in possession or enjoyment after tlie death of the grantor or bargainer, to any person or persons, or to any body or bodies politic,or corporate, in trust or otherwise, shall be and hereby are made subject... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...lifetime. "The question under the statute is whether this gift of the property was 'made or intended to take effect in possession or enjoyment after the death of the grantor. ' We think it plain that it was. Miss Abbott could have no possession or enjoyment of the principal... | |
 | Law reports, digests, etc - 1882 - 952 pages
...in charge or trust < * * any personal property * * * transferred by deed, etc., made or intended to take effect in possession or enjoyment after the death of the grantor, to any person or persons;" and it must also come under some one of the five following subdivisions... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - Inheritance and transfer tax - 1926 - 1082 pages
...purchase for fuil consideration in money or money's worth) made in contemplation of, or intended to take effect in, possession or enjoyment, after the death of the grantor, 9 Publie Act 47, approved April 2, 12 Ch. 259, approved Juno 24, 1925, 1925. in effect July 1, 1925.... | |
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... made or Intended to take effect in possession or enjoyment after the death of the grantor... 
