 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
 | Administrative law - 1939 - 1030 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. Board of Tax Appeals - Taxation - 1939 - 1380 pages
...501; Warburton v. White, 176 US 484, 496. However, the rule recognized in New •SEC. 1111. (a) (3) The term "partnership" Includes a syndicate, group,...which any business, financial operation, or venture Is cnrried on, and which Is not, within the meaning of this Act, a trust or estate or a corporation ;... | |
 | Administrative law - 1940 - 1806 pages
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) Judicial process. (b) PENALTY FOR VIOLATION. * ...equal to the value of the property or rights not so s operations, or venture is carried on, and which is not, within the meaning of this Act, a trust or... | |
 | Administrative law - 1939 - 980 pages
...corporation, a partnership, a trust or estate, a joint stock company, an association, or a syndicate, group, pool, joint venture or other unincorporated organization...business, financial operation or venture is carried on. It includes a guardian, committee, receiver, assignee for the benefit of creditors, conservator, or... | |
 | United States. Internal Revenue Service - Taxation - 1939 - 636 pages
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...which any business, financial operation, or venture ia carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation;... | |
 | United States. Internal Revenue Service - Income - 1944 - 358 pages
...of business therein is required to file a return of income on Form 1065 (facsimile on pp. 320-327). "The term 'partnership' includes .a syndicate, group,...through or by means of which any business, financial The number of partnership returns, Form 1065, filed for the income years 1917 through Л 941, as reported... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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; 1 The statute reads "3763". V/L OF THE INTERNAL REVENUE CODE § 3797... | |
 | United States. Tax Court - Law reports, digests, etc - 1945 - 1374 pages
...then entering into a partnership agreement with them 1 SEC. 1001. DEFINITIONS. **•***• (a) (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. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 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, > The statute reads "3763". within the meaning of this title, a trust or estate or a corporation;and... | |
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