 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 - Employee fringe benefits - 2004 - 1772 pages
...of Provisions Section 7701 (a) (2) of the Code defines a partnership to include a syndicate, group, pool, joint venture, or other unincorporated organization,...financial operation, or venture is carried on, and that is not a trust or estate or a corporation. Section 7701 (a) (3) defines a corporation to include... | |
 | Bruce R. Hopkins - Business & Economics - 2006 - 384 pages
...partnership. The term partnership is defined in the federal tax law to include a "syndicate, group, pool, joint venture, or other unincorporated organization,...operation, or venture is carried on, and which is not ... a trust or estate or a corporation."2 This term is broadly applied. For example, co-owners of income-producing... | |
 | David F. Windish - Real estate investment - 2007 - 700 pages
...partnership for tax purposes. The Internal Revenue Code definition of a partnership is very broad and includes "a syndicate, group, pool, joint venture,...and which is not, within the meaning of this title [the Internal Revenue Code], a trust or estate or a corporation."24 For the most part, general partnerships... | |
 | Michael I. Sanders - Business & Economics - 2007 - 955 pages
...a discussion of PRIs. 100 See Chapter 11. See Sections 9.1, 11.5. 102 See Section 9.7. purposes.103 The term partnership includes a syndicate, group,...operation, or venture is carried on, and which is not a trust or estate or a corporation.104 If a partnership is treated for federal income tax purposes... | |
 | Fred Conklin - 2007 - 472 pages
...partnership may claim the credit for personal property tax replacement income tax, discussed at 1 1201. A "partnership" includes a syndicate, group, pool, joint...operation, or venture is carried on, and which is not a trust, estate, or corporation. "Partner" includes a member in a syndicate, group, pool, joint venture,... | |
 | Tom Cody, Dem A. Hopkins, Lawrence A. Perlman, Linda L. Kalteux - Business & Economics - 2007 - 388 pages
...others. For federal tax purposes, the Internal Revenue Code defines a partnership as 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.2 A general partnership, like a sole proprietorship, is not... | |
 | Kathleen K. Wright - 2008 - 644 pages
...holds all of the different activities. IRC ยง761 (a) defines a partnership as "a syndicate, group, pool, joint venture or other unincorporated organization...carried on, and which is not within the meaning of this [subtitle] a corporation or a trust or estate." The statute requires only that there be a group that... | |
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