 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 2911970Full view - About this book
 | Administrative law - 1996 - 792 pages
...55612, Oct. 18, 1977; TD 7889. 48 FR 18805. Apr. 26. 1983; Т.О. 8475. 58 FR 28502. May 14, 1993] {301.7701-3 Partnerships. (a) In general. The term...merely to share expenses is not a partnership. For exam§301.7/01-3 pie, if two or more persons jointly construct a ditch merely to drain surface water... | |
 | Administrative law - 1988 - 566 pages
...3, 1967, as amended by TD 7515, 42 FR 55612, Oct. 18, 1977; TD 7889, 48 FR 18805, Apr. 26, 1983] § 301.7701-3 Partnerships. (a) In general. The term...business, financial operation, or venture is carried 26 CFR Ch. I (4-1-88 Edition) on, and which is not a corporation or a trust or estate within the meaning... | |
 | Administrative law - 1987 - 604 pages
...items Z, the special basis of which is now $733. DEFINITIONS § 1.761-1 Terms defined. (a) Partnership. The term "partnership" includes a syndicate, group,...corporation or a trust or estate within the meaning of the Code. The term "partnership" is broader in scope than the common law meaning of partnership, and may... | |
 | Administrative law - 1971 - 748 pages
...Terms defined. (a) Partnership — (1) In general. The ,erm "partnership" Includes a syndicate, jroup, pool, joint venture, or other unincorporated organization...corporation or a trust or estate within the meaning of the Code. The term "partnership" is broader in scope than the common law meaning of partnership, and may... | |
 | Administrative law - 1979 - 580 pages
...S 1.761-1 Terms defined. (a) Partnership. The term "partnership" includes a syndicate, group, pooi, joint venture, or other unincorporated organization...corporation or a trust or estate within the meaning of the Code. The term "partnership" is broader in scope than the common law meaning of partnership, and may... | |
 | Administrative law - 1980 - 678 pages
...1.761-l Terms defined. (a) Partnership. The term "partnersh?''" includes a syndicate, group, pool, joL , venture, or other unincorporated organization through...corporation or a trust or estate within the meaning of the Code. The term "partnership" is broader in scope than the common law meaning of partnership, and may... | |
 | United States - Internal revenue law - 1949 - 592 pages
...individual, a trust, estate, partnership, company, or corporation. (2) PARTNERSHIP AND PARTNER. — The term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...individual, a trust, estate, partnership, company, or corporation. (2) PARTNERSHIP AND PARTNER. — The term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes... | |
 | Administrative law - 1971 - 608 pages
...association, company or corporation. 14.7 46.7805 Title 26— Internal Revenue (2) Partnership and partner. The term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1948 - 970 pages
...Code defines "partnership" in the following terms: "§3797. Definitions. "(2) Partnership and partner. "The term 'partnership' includes a syndicate, group,...operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term 'partner' includes... | |
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