 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 964 pages
...• • •." [26 USC (1952 ed.) § 117.] ' Internal Revenue Code of 1939 : "SEC. 3797. DEFINITIONS "(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof — * * • • • "(3) Corporation. — The term 'corporation'... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...case of other branches of the public service under the Treasury Department. SEC. 3797. DEFINITIONS. (a) When used in this title, where not otherwise distinctly...estate, partnership, company, or corporation. (2) The term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization,... | |
 | Administrative law - 1940 - 1806 pages
...such oaths or affirmations. SECTION 3797 OF THE INTERNAL REVENUE CODE, IN PART SEC. 3797 -Definitions, ***** (4) Domestic. The term "domestic" when applied to a corporation or a partnership means created... | |
 | Administrative law - 1939 - 1522 pages
...and (b) of the Internal Revenue Code (a) When used In this title [Internal Revenue Code) • • » and 7 of the Fair Labor Standards Act of 1938 (52 Stat. 1062 and 1063, as amended; trust, estate, partnership, company, or corporation. (2) Partnership • • *. The term "partnership"... | |
 | United States. Internal Revenue Service - Taxation - 1941 - 664 pages
...affirmations. (d) Section 3797 of the Internal Revenue Code provides in part: SEC. 3797. DEFINITIONS. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof — (4) DOMESTIC. — The term "domestic" when applied to a corporation... | |
 | Administrative law - 1976 - 676 pages
...Procedure and Administration) . § 47.7701 Statutory provisions; île/initions. SEC. 7701 Definitions (a) When used In this title, where not otherwise distinctly...include an individual, a trust, estate, partnership, association, company or corporation. (2) Partnership and partner. The term "partnership" Includes a... | |
 | Administrative law - 1978 - 780 pages
...this part. ¡45.7701 Statutory provisions; definitions. SEC. 7701. Definitions, (a) When used in ;his title, where not otherwise distinctly expressed or...thereof— (1) Person. The term "person" shall be :onstrued to mean and include an individual, a trust, estate, partnership, association. :ompany or... | |
 | Administrative law - 1969 - 850 pages
...liable to a penalty of $100. § 44.7701 Statutory provisions; definitions. SEC. 7701. Definitions, (a) When used in this title, where not otherwise distinctly...manifestly Incompatible with the intent thereof — (1) ferson. The term "person" shall be construed to mean and Include an individual, a trust, estate, partnership,... | |
| |
person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. (2) Partnership and partner. The term "partnership... 
