 | Administrative law - 1967 - 408 pages
...A power does not fall within the powers described In this paragraph if any person has § 1.674(b)-1 a power to add to the beneficiary or beneficiaries...corpus, except where such action Is to provide for aiter-born or after-adopted children. (6) Power to withhold income temporarily. A power to distribute... | |
 | Administrative law - 1966 - 396 pages
...within the powers described in this subsection if any person has a power to add to the beneflciary or beneficiaries or to a class of beneficiaries designated...to provide for afterborn or after-adopted children. § 1.674(c)—1 Excepted powers exercisable only by independent trustees. Section 674 (c) provides... | |
 | Administrative law - 1967 - 2196 pages
...fall with1 described In this paragraph If title 26— Chapter I a power to add to the beneficiary of beneficiaries or to a class of beneficiaries designated...provide for after-born or after-adopted children. (6) Power to withhold income temporarily. A power to distribute or apply Income to or for any current... | |
 | Administrative law - 1960 - 880 pages
...described in sections 674 (b) (5), (6), and (7), and 674 (c) and (d) are not applicable if any person has a power to add to the beneficiary or beneficiaries...designated to receive the income or corpus, except where the action is to provide for after-born or after-adopted children. This limitation does not apply to... | |
 | Administrative law - 1971 - 748 pages
...exceptions described in section 674 (b) (5), (6), and (7), (c), and (d) are not applicable if any person has a power to add to the beneficiary or beneficiaries...designated to receive the income or corpus, except where the action is to provide for after-born or after-adopted children. This limitation does not apply to... | |
 | Administrative law - 1976 - 536 pages
...Irrevocably specified. A power does not fall within the powers described In this paragraph If any person has a power to add to the beneficiary or beneficiaries or to a class of beneficiarles designated to receive the Income or corpus except where such action is to provide for... | |
 | Administrative law - 1973 - 444 pages
...trust. A power does not fall within the powers described in this paragraph If any person has 1.674(ЬН a power to add to the beneficiary or beneficiaries or to a class oí beneficiarles designated to receive the Income or corpus, except where such action Is to provide... | |
 | Administrative law - 1979 - 580 pages
...instrument. A power does not fill within the powers described in this subsection if any person has a power to add to the beneficiary or beneficiaries or to a class o! beneficiaries designated to receive the income or corpus except where such action is to provide... | |
 | United States. Congress. Senate. Committee on Finance - Taxation - 1954 - 656 pages
...as follows : "A power does not fall within the powers described in this paragraph if any person has a power to add to the beneficiary or beneficiaries...AMERICAN AGGREGATES CORP., Greenville, Ohio, April 13, 1954. Hon. EUGENE D. MILLIKIN, United States Senator, Washington, DC DEAH SENATOR MILLIKIN : This... | |
 | United States. Congress. Senate. Committee on Finance - Taxation - 1954 - 662 pages
...fall within the powers described in this paragraph if any nonadverse party has a power to add to the class of beneficiaries designated to receive the income...to provide for afterborn or after-adopted children" The foregoing is equally applicable to the last sentence of subsections 6T4(b)(7) and674(c). C. Section... | |
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A power does not fall within the powers described in this paragraph if any person has a power to add to the beneficiary or beneficiaries or to a class of beneficiaries designated to receive the income or corpus except where such action is to provide for... 
