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" 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 563
by United States. Tax Court - 1979
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Laws of the State of New York, Volume 1

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,...
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Statistics of Income for ..., Part 1

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...
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Statistics of Income for ...

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...
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Statistics of Income for ...

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,...
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Regulations 42: Relating to the Taxes on Telegraph, Telephone, Radio, Cable ...

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,...
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Regulations 46 Relating to Excise Taxes on Sales by the Manufacturer Under ...

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,...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

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,...
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Regulations 64 Relating to the Capital Stock Tax Under Section 701 of the ...

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,...
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Regulations 49 Relating to the Producer's Tax on Crude Petroleum, Tax on ...

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,...
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Regulations 44 Relating to the Taxes on Gasoline,lubricating Oil, Brewer's ...

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...
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