 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 - 1973 - 532 pages
...series of distributions, to the partner by the partnership. § 1.761-1 Terms defined. (a) Partnership. The term "partnership" Includes a syndicate, group,...operation, or venture is carried on, and which is not a corporation or a trust or estate within the meaning of the Code. The term "partnership" is broader... | |
 | Administrative law - 1976 - 420 pages
...a syndicate, group, pool. Joint venture, or other unincorporated organization, through or by mean« of which any business, financial operation, or venture...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. Joint Committee on Taxation - Income tax - 1978 - 514 pages
...(sec. 7701 (a) (3)). Also, under the Code, a partnership is denned as including a syndicate, group, pool, joint venture, or other unincorporated organization,...operation, or venture is carried on, and which is not a trust, estate or corporation (sec. 7701 (a) (2)). These general definitions, however, leave substantial... | |
 | Administrative law - 1979 - 790 pages
...individual, a trust, estate, partnership, association, company or corporation. (2) Partnership and partner. The term "partnership" includes a syndicate, group,...which any business, financial operation, or venture la carried on, and which is not, within the meaning of this title, a trust or estate or a corporation;... | |
 | United States. Department of the Treasury - Aliens - 1979 - 88 pages
...profit. Estate ; The property and debts of a decedent. Partnership; A partnership is a syndicate, group, pool, joint venture, or other unincorporated organization...operation, or venture is carried on, and which is not a corporation or a trust or estate within the meaning of the Internal Revenue Code of 1954. Permanent... | |
 | United States. Social Security Administration - Social security - 1966 - 648 pages
...Internal Revenue Code. The section of the Internal Revenue Code currently applicable states: . . . [T]he term "partnership" includes a syndicate, group,...organization through or by means of which any business ... is carried on, and which is not ... a corporation or a trust or estate. 26 USCA § 761 (a). The... | |
 | Mortgages - 1983 - 28 pages
...ownership is through ownership in an interest in a partnership. For tax purposes, a partnership is an unincorporated organization through, or by means of...operation or venture is carried on, and which is not a corporation, a trust or an estate under the Code. For tax purposes, a partnership is generally treated... | |
 | United States. Congress. Senate. Committee on Finance - Mortgages - 1984 - 258 pages
...ownership is through ownership in an interest in a partnership. For tax purposes, a partnership is an unincorporated organization through, or by means of...operation or venture is carried on, and which is not a corporation, a trust or an estate under the Code. For tax purposes, a partnership is generally treated... | |
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