To have followed the thern boat across the gleaming water would have been to invite instant detection, and so, though I was loath to permit Thurid to pass even for an instant beyond my sight, I was forced to wait in the shadows until the other boat had passed from
my sight at the far extremity of the lake.
If the ball is passed from
the wing back to the point, the original "Basket-Man"--X1 (who has defended the "Wing-Pass," the first pass) would then also defend the "Reversal Pass." This will allow the original "Ball-Man"--X2, who has dropped down to protect the basket, to remain low to continue protecting both "blocks" and the basket (See Diag.
26, "the usual case was that practically all the wealth of the married couple was the property of the husband." For example, if a husband died first, having owned "practically all the wealth," the surviving spouse would have had a stepped-up basis in most of the property, because most of it would have passed from the decedent to the surviving spouse by bequest or inheritance.
The Administration's proposal would eliminate the (apparent potential) inconsistent treatment among decedents in community property and common-law states, by disallowing the stepped-up basis for property that never passed from a decedent to a surviving spouse in community property states.
The ball is then passed from
3 to 1 to 2 to 1, who feeds it to 3 for the left-hand layup.
2056(a), a marital deduction is allowed for any interest in property which passes or has passed from
the decedent to the surviving spouse.
The diagrams show the defensive coverage on a ball being passed from
the point to the wing.
Consequently, the interest was not deemed to have passed from the decedent within the meaning of Sec.
As such, the interest in trust was deemed to have arisen out of the agreement, rather than having passed from the decedent.