 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
 | Administrative law - 1968 - 404 pages
...distributions, to the partner by the partnership. § 1.761-1 Terms defined. (a) Partnership — (1) In general. 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 - 1966 - 404 pages
...distributions, to the partner by the partnership. § 1.761-l Terms defined. (a) Partnership — (1) In general. 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 - 1970 - 428 pages
...distributions, to the partner by the partnership. § 1.761-1 Terms defined. (a) Partnership — (1) In general. 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... | |
 | United States. Internal Revenue Service - Income tax - 1955 - 656 pages
...Partnership income includes income from partnerships, syndicates, groups, pools, joint ventures, etc., through or by means of which any business, financial...operation or venture is carried on and which is not a trust, estate, or corporation, for Federal income tax purposes. DISTRIBUTIVE SHARE. Your distributive... | |
 | 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... | |
 | United States. Social Security Administration - Social security - 1971 - 730 pages
...(2). §411(d) defines "partnership" and "partner" as found in 26 USC §761(a) and (b), respecitvely. A "partnership" includes a syndicate, group, pool joint...which is not, within the meaning of this title, a corporation or a trust or estate. A "partner" is a "member of a partnership." The issue presented herein... | |
 | 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... | |
 | 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... | |
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