§20361
2 cases·2 cited
Statute Text — 26 U.S.C. §20361
Statute text not available for this section.
2 Citing Cases
Section 20 .2036-1(c)(1)(i), Estate Tax Regs ., further explains : "An interest or right is treated as having been retained or reserved if at the time of the transfer there was an understanding, express or implied, that the interest or right would later be conferred ."" "The general purpose of * * * [section 20361 is `to include in a decedent's gross estate transfers that are essentially testamentary' in nature ." Ray v.
Section 20 .2036-1(c)(1)(i), Estate Tax Regs ., further explains : "An interest or right is treated as having been retained or reserved if at the time of the transfer there was an understanding, express or implied, that the interest or right would later be conferred ."" "The general purpose of * * * [section 20361 is `to include in a decedent's gross estate transfers that are essentially testamentary' in nature ." Ray v.