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" 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... "
Reports of the Tax Court of the United States - Page 476
by United States. Tax Court - 1961
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Laws of the State of New York, Volume 1

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...financial operation, or venture is carried on, and which is not, within the meaning of this chapter, a trust or estate or a corporation ; and the word "partner"...
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Acts of the State of Ohio, Part 2

Ohio - Law - 1971 - 1496 pages
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American Federal Tax Reports, Volume 2; Volume 28

Taxation - 1972 - 1578 pages
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American Federal Tax Reports, Volume 2; Volume 22

Taxation - 1969 - 1242 pages
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American Federal Tax Reports

Taxation - 1982 - 1544 pages
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Statistics of Income for ..., Part 1

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,...financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation * * *" (section 3797(a)(2),...
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Statistics of Income for ...

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,...financial operation, or venture is carried on, and which is not, within the meaning of the Internal Revenue Code, a trust or estate or a corporation; and the...
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Statistics of Income for ...

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...
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Detroit Bar Quarterly, Volume 11

Bar associations - 1943 - 206 pages
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Regulations 46 Relating to Excise Taxes on Sales by the Manufacturer Under ...

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,...financial operation, or venture is carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation ; and the term " partner"...
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