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. 19681939Snippet view - About this book
| 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,... | |
| 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,... | |
| 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,... | |
| 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,... | |
| 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,... | |
| 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,... | |
| 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,... | |
| 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,... | |
| 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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