 partnership" Includes a syndicate, group, pool, joint venture, or other unincorporated • organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust...  The Code of Federal Regulations of the United States of America - Page 201971Full view - About this book
 | New York (State) - Session laws - 1935 - 1272 pages
...adding at the end thereof a new paragraph, to be numbered eleven, to read as follows: 11. The word "partnership" includes a syndicate, group, pool, joint...carried on, and which is not, within the meaning of this chapter, a trust or estate or a corporation ; and the word "partner" includes a member in such a syndicate,... | |
 | United States. Internal Revenue Service - Corporations - 1950 - 464 pages
...business therein is required to file a return of income on Form 1065 (facsimile on pages 405-412). "The term 'partnership' includes a syndicate, group,...of this title, a trust or estate or a corporation * * *" (section 3797(a)(2), Internal Revenue Code). The distributive share of net profit or net loss... | |
 | Corporations - 1951 - 984 pages
...in connection with filling in the items to which they refer. * The term "partnership" as used herein includes a syndicate, group, pool, joint venture,...carried on, and which is not, within the meaning of the Internal Revenue Code, a trust or estate or a corporation; and the term "partner" as used herein... | |
 | Corporations - 1953 - 1028 pages
...in connection with filling in the items to which they refer. The term "partnership" as used herein includes a syndicate, group, pool» joint venture,...means of which any business, financial operation, or ventura le carried on, and which is not, within the meaning of the Internal Revenue Code, a trust or... | |
 | United States. Bureau of Internal Revenue - Bills of exchange - 1932 - 128 pages
...(2) The term "corporation" Includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation ; and the term " partner " includes a member in such a syndicate,... | |
 | United States. Internal Revenue Service - Internal revenue - 1932 - 76 pages
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term " partnership" includes a syndicate, group,...carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation ; and the term " partner" includes a member in such a syndicate,... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...without the active participation of all the members as such, is an association and not a partnership. The term " partnership " includes a syndicate, group,...carried on, and which is not, within the meaning of the Act, a trust or estate or a corporation; and the term " partner " includes a member in such a syndicate,... | |
 | United States. Office of Internal Revenue - Gasoline - 1934 - 60 pages
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate,... | |
 | United States. Bureau of Internal Revenue - Corporations - 1934 - 76 pages
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation ; and the term " partner " includes a member in such a syndicate,... | |
 | United States. Bureau of Internal Revenue - Gasoline - 1934 - 84 pages
...corporation, a partnership, a trust or estate, a joint stock company, an association, or a syndicate, group, pool, joint venture or other unincorporated organization...business, financial operation or venture is carried on. It includes a guardian, committee, receiver, assignee for the benefit of creditors, conservator, or... | |
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