...decedent shall be determined contains a clause precisely to the point (section 402 (e), 40 Stat. 1097) : ' To the extent of any property passing under a general...appointment exercised by the decedent (1) by will, or (2) by death.' '" It is a logical inference that if Reporter's Statement of the Caie paragraph (e) of section...

...decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated — ******* "(e) To the extent of the interest therein held as joint tenants by the decedent and any other person, or as tenants by the...

...to have originally belonged to such other person and never to have belonged to the decedent ; 296. (e) To the extent of any property passing under a...exercised by the decedent (1) by will, or (2) by deed Held jointly as tenants, or deposited in banking institutions. Passing under general power of appointment...

...shoirn to have originally belonged to such other person mid never to have belonged to the decedent ; (e) To the extent of any property passing under a...appointment exercised by the decedent (1) by will, or (£) by deed executed in contemplation of, or intended to take effect in possession or enjoyment at...

...shown to have originally belonged to the other person and never to have belonged to the decedent. (4) Property passing under a general power of appointment exercised by the decedent, except in case of a bona fide sale for a fair consideration in money or money's worth; and (5) The...

...decedent shall be determined contains a clause precisely to the point [§ 402 (e), 40 Stat. 1097]: "To the extent of any property passing under a general power of 267. Opinion of the Court. appointment exercised by the decedent (1) by will, or (2) by deed executed...

...decedent shall be determined contains a clause precisely to the point [§ 402 (e), 40 Stat. 1097]: "To the extent of any property passing under a general power of 257. Opinion of the Court. appointment exercised by the decedent (1) by will, or (2) by deed executed...

...point (section 402 [e], ¡40 Stat. 1097): 1 "To the extent of any property passing un•2«5 ! der a general power of *appointment exercised : by the decedent (1) by will, or (2) by deed ex; ecuted in contemplation of, or intended to take 1 effect in possession or enjoyment at or after,...

...clause precisely to the point (§ 402 (e), 40 Stat. at L. 1097, chap. 18, Comp. Stat. § 6336J c) : "To the extent of any property passing under a general power of [265] appointment exercised by the decedent (1) by will, or (2) by deed executed in contemplation of,...

...than they were in 1917, although they are the same on estates exceeding $1,500,000. Dower, courtesy, property passing under a general power of appointment exercised by the decedent, and amounts received as insurance under policies taken out by the decedent upon his own life are expressly...