 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...  Code of Federal Regulations: Containing a Codification of Documents of ... - Page 341961Full view - About this book
 | United States. Internal Revenue Service - Income - 1944 - 358 pages
...year ended, and delinquent returns. No data from the partnership returns are tabulated in this report. operation, or venture is carried on, and which is...of this title, a trust or estate or a corporation * * *" (section 3797(a)(2), Internal Eevenue Code). The net profit, or the net loss, of the partnership,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, company, or corporation. (2) PARTNERSHIP AND PARTNER....of this title, a trust or estate or a corporation; 1 The statute reads "3763". V/L OF THE INTERNAL REVENUE CODE § 3797 (a) (17) and the term "partner"... | |
 | 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
...The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, company, or corporation. (2) PARTNERSHIP AND PARTNER....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... | |
 | Administrative law - 1977 - 744 pages
...company or corporation. (2) Partnership and partner. The term "partnership" .icludes a syndicate, group, pool, joint venture, or other unincorporated organization,...or estate or a corporation; and the term "partner" in eludes a member in such a syndicate, group, pool, joint venture, or organization. (3) Corporation.... | |
 | Administrative law - 1976 - 536 pages
...provisions; terms defined. Sic. 7в1. Term.» defined — (a) Partner*Mp. For purposes of this subtitle, the term "partnership" Includes a syndicate, group,...which Is not, within the meaning of this title, a corporation or a trust or estate. Under regulations the Secretary or his delegate may. at the election... | |
 | Administrative law - 1949 - 1088 pages
...(b) The term "corporation" includes associations, joint-stock companies, and insurance companies; (c) The term "partnership" includes a syndicate, group,...carried on, and which is not, within the meaning of the Federal tax laws, a trust or estate or a corporation; (d) The term "stock" includes shares in an... | |
 | Administrative law - 1976 - 420 pages
...lnclude an individual, a trust, estate, partnership, association, company or corporation. (2) PartnerihlF and partner. The term "partnership" includes a syndicate,...financial operation, or venture is carried on, and which la not, within the meaning of this title, a trust or estate or a corporation: and the term "partner"... | |
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