 SEC. 7701. Definitions, (a) When used In this title, where not otherwise distinctly expressed or manifestly Incompatible with the Intent thereof—' (1) Person. The term "person" shall be construed to mean and Include an Individual, a trust, estate, partnership,...  Internal Revenue Bulletin: Cumulative bulletin - Page 636by United States. Internal Revenue Service - 1961Full view - About this book
 | United States - 1939 - 780 pages
...Secretary as in the case of other branches of the public service under the Treasury Department. SEC. 3797. DEFINITIONS. (a) When used in this title, where not...include an individual, a trust, estate, partnership, company, or corporation. (2) PARTNERSHIP AND PARTNER. — The term "partnership" includes a syndicate,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...Secretary as in the case of other branches of the public service under the Treasury Department. SEC. 3797. DEFINITIONS. (a) When used in this title, where not...include an individual, a trust, estate, partnership, company, or corporation. (2) The term "partnership" includes a syndicate, group, pool, joint venture,... | |
 | 1940 - 1806 pages
...of the Treasury, Nov. 20, 1939; 4 FR 4641. Subpart B — General Provisions DEFINITIONS SEC. 3797. x L company, or corporation. (2) PARTNERSHIP AND PARTNER. The term "partnership" Includes a syndicate,... | |
 | 1939 - 1522 pages
...DEFINITIONS [as amended by sees. 120 (f), 511, Rev. Act 1942; sec. 10 (1), Individual Income Tax Act 1944]. (a) When used In this title, where not otherwise distinctly...Include an Individual, a trust, estate, partnership, company, or corporation. (2) Partnership and partner. The term "partnership" Includes a syndicate,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...collected as a part thereof) not paid when due, shall be at the rate of 6 per centum per annum. SEC. 3797. DEFINITIONS. (a) When used in this title, where not...include an individual, a trust, estate, partnership, company, or corporation. (2) PARTNERSHIP AND PARTNER. — The term "partnership" includes a syndicate,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...collected as a part thereof) not paid when due, shall be at the rate of 6 per centum per annum. SEC. 3797. DEFINITIONS. (a) When used in this title, where not...include an individual, a trust, estate, partnership, company, or corporation. (2) PARTNERSHIP AND PARTNER. — The term "partnership" includes a syndicate,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...collected as a part thereof) not paid when due, shall be at the rate of 6 per centum per annum. SEC. 3797. DEFINITIONS. (a) When used in this title, where not...include an individual, a trust, estate, partnership, company, or corporation. (2) PARTNERSHIP AND PARTNER. — The term "partnership" includes a syndicate,... | |
 | 1970 - 706 pages
...Secretary or his delegate may by regulations require. [Sec. 7641 as originally enacted and in effect July 1, 1960] § 45.7641-1 Inapplicability. Section 7641...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... | |
 | 1963 - 376 pages
...delegate may by regulations require. [ Sec. 7641 as originally enacted and in effect July 1, i960] § 45.7641-1 Inapplicability. Section 7641 has no application...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... | |
 | 1967 - 688 pages
...delegate may by regulations require. [Sec. 7641 as originally enacted and in effect July 1, I960) § 45.7641-1 Inapplicability. Section 7641 has no application...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... | |
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