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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... "
Compilation of the social security laws. 1968
1939
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 502 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,...
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To Prevent Profiteering in War. Hearings Before a Subcommittee of the ...

United States. Congress. Senate. Committee on Military Affairs - Excess profits tax - 1935 - 284 pages
...insurance companies. " (7) PARTNERSHIP.—The term 'partnership' includes a syndicate, pool, group, joint venture, or other unincorporated organization,...which is not, within the meaning of this title, a trust or estate or a corporation; and the term ' partner' includes a member in such a syndicate, group,...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 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,...
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Regulations 95 Relating to the Tax on Unjust Enrichment: Under Title III of ...

United States. Internal Revenue Service - Unjust enrichment tax - 1936 - 64 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,...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or hy means of which any business, financial operation,...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,...
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United States Statutes at Large, Volume 53, Part 1

United States - Session laws - 1939 - 780 pages
...individual, a trust, estate, partnership, company, or corporation. (2) PARTNERSHIP AND PARTNER. — The term "partnership" includes a syndicate, group,...which is not, within the meaning of this title, a trust or estate or a corporation ; and the term "partner" includes a member in such a syndicate, group,...
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Legislative Calendar, Volume 53, Part 2

United States. Congress. Senate. Committee on Finance - United States - 1939 - 1104 pages
...imposed by this title. (3) The word "partnership" includes a syndicate, group, pool, joint adventure, or other unincorporated organization, through or by...which is not, within the meaning of this title, a trust or estate or a corporation ; and the word "partner" includes a member in such a syndicate, group,...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...construed to mean and include an individual, a trust, estate, partnership, company, or corporation. (2) The term "partnership" includes a syndicate, group,...which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group,...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...The term "corporation" includes associations, joint-stock companies, and insurance companies. ( 3 ) The term "partnership" includes a syndicate, group,...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,...
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The Code of Federal Regulations of the United States of America ..., Book 2

Administrative law - 1939 - 1522 pages
...an Individual, a trust, estate, partnership, company, or corporation. (2) Partnership and partner. The term "partnership" Includes a syndicate, group,...which Is not, within the meaning of this title, a trust, or estate or a corporation; and the term "partner" Includes a member In such a syndicate, group,...
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