 | United States. Tax Court - 1989 - 1136 σελίδες
...Rev. Code Ann. sec. 2107.39 (Page 1988 Supp.).] (other than a will) executed before or concurrently with the execution of the testator's will or in the valid last will of a person who has predeceased the testator (regardless of the existence, size, or character... | |
 | Robert A. Hendrickson, Neal R. Silverman - 2017 - 654 σελίδες
...and its terms are set forth in a written instrument (other than will) executed before or concurrently with the execution of the testator's will or in the valid last will of a person who had predeceased the testator (regardless of the existence, size, or character... | |
 | United States. Tax Court - 1989 - 1150 σελίδες
...Rev. Code Ann. sec. 2107.39 (Page 1988 Supp.l.) (other than a will) executed before or concurrently with the execution of the testator's will or in the valid last will of a person who has predeceased the testator (regardless of the existence, size, or character... | |
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... if the trust is identified in the testator's will and its terms are set forth in a written instrument other than a will executed before or concurrently with the execution of the testator's will or in the valid last will of a person who has predeceased... 