...effect, in possession or enjoyment after the death of the testator, donor or grantor, to any person other than to* or for the use of the father, mother,...descendant, adopted child, the lineal descendant of an adopted child of a decedent, or to or for charitable, educational or religious societies, or institutions...

...It is plain, however, that the statute must mean one of three things : or gift, made or intended to take effect in possession or enjoyment after the death of, the grantor or bargainer, to any person or persons, or to any body or bodies, politic or corporate, in trust or...

...It is plain, however, that the statute must mean one of three things : or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainer, to any person or persons, or to any body or bodies, politic or corporate, in trust or...

...income which were in existence at the time of the grantor's death is not taxable as a grant intended to take effect in possession or enjoyment after the death of the grantor, although the death of the grantor extinguished the possibility of a revocation of the trust. Page 625....

...case of a bona fide purchase for full consideration in money or money's worth) made or intended to take effect in possession or enjoyment after the death of the grantor, whether absolutely or in trust, except to or for the use of (class A) the husband, wife, lineal ancestor...

...case of a bona fide purchase for full consideration in money or money's worth) -made or intended to take effect in possession or enjoyment after the death of the grantor, whether absolutely or in trust, except to or for the use of (Class A) the husband, wife, lineal ancestor,...

...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, 1927, amends Act...

...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...

...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 of that section....

...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 of the grantor or bargainer, to any person or persons, or to any body or bodies, politic or corporate, In trust or...