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... Reports of the Tax Court of the United States - Page 563by United States. Tax Court - 1979Full view - About this book
| New York (State) - Session laws - 1935 - 1272 pages
..."partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation,...carried on, and which is not, within the meaning of this chapter, a trust or estate or a corporation ; and the word "partner" includes a member in such a syndicate,... | |
| United States. Internal Revenue Service - Corporations - 1950 - 464 pages
...'partnership' includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation,...of this title, a trust or estate or a corporation * * *" (section 3797(a)(2), Internal Revenue Code). The distributive share of net profit or net loss... | |
| Corporations - 1951 - 984 pages
...herein includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation,...carried on, and which is not, within the meaning of the Internal Revenue Code, a trust or estate or a corporation; and the term "partner" as used herein... | |
| Corporations - 1953 - 1028 pages
...Internal Revenue Code, a trust or estate or a corporation ; and the term "partner1* as used herein includes a member in such a syndicate, group, pool, joint venture, or organization. GENERAL INSTRUCTIONS д. Who meal tue Form IMS. — Every domestic partnership (Including syndicates,... | |
| United States. Bureau of Internal Revenue - Bills of exchange - 1932 - 128 pages
..."partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation,...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. Internal Revenue Service - Internal revenue - 1932 - 76 pages
...partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation,...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. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...partnership " includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation,...carried on, and which is not, within the meaning of the Act, a trust or estate or a corporation; and the term " partner " includes a member in such a syndicate,... | |
| United States. Bureau of Internal Revenue - Corporations - 1934 - 76 pages
..."partnership" includes a syndicate, group, pool, Joint venture, or other unincorporated organization, through or by means of which any business, financial operation,...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. Office of Internal Revenue - Gasoline - 1934 - 60 pages
..."partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation,...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. Bureau of Internal Revenue - Gasoline - 1934 - 84 pages
...association, or 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. It includes a guardian, committee, receiver, assignee for the benefit of creditors, conservator, or... | |
| |