 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 3061976Full view - About this book
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 502 pages
...a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of -which any business, financial operation, or venture...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 - Unjust enrichment tax - 1936 - 64 pages
...a syndicate, group, pool, Joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture...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 - Income tax - 1936 - 604 pages
...a syndicate, group, pool, joint venture, or other unincorporated organization, through or hy means of which any business, financial operation, or venture...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, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture...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 - Session laws - 1939 - 780 pages
...a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture...term "corporation" includes associations, joint-stock companies, and insurance companies. (4) DOMESTIC. — The term "domestic" when applied to a corporation... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 1104 pages
...syndicate, group, pool, joint adventure, or other unincorporated organization, through or by means of which any business, financial operation, or venture...title, a trust or estate or a corporation ; and the word "partner" includes a member in such a syndicate, group, pool, joint adventure, or organization.... | |
 | United States. Board of Tax Appeals - Taxation - 1937 - 1380 pages
...a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture...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. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture...term "corporation" includes associations, joint-stock companies, and insurance companies. (4) DOMESTIC. — The term "domestic" when applied to a corporation... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture...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 - 1939 - 174 pages
...syndicate, group, pool, joint adventure, •or other unincorporated organization, through or by means of which any business, financial operation, or venture...title, a trust or estate or a corporation; and the word 'partner' includes a member in such a syndicate, group, pool, joint adventure, or organization.... | |
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