Annuity

Depreciatory transactions by trustees

Dispositions affected by

Anti-avoidance decisions, implication

Associated operations, meaning

Associated, meaning

Generally

Lapse of time between operations

Operation, meaning

Series of transactions, meaning

Value transferred, calculation

Dispositions not intended to confer gratuitous benefit

Gifts subject to reservation

Husband and wife

Leases

Life insurance policies

Meaning

Transfer of assets abroad

Transfers at different times