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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 Act, a trust or... "
Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934 - Page 370
by United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 pages
...PROVISIONS GENERAL DEFINITIONS SECTION 1. This Act may be cited as the " Revenue Act of 1924" SEC. 2. (a) When used in this Act — (1) The term "person"...joint-stock companies, and insurance companies. (3) The term " domestic " when applied to a corporation or partnership means created or organized in the United...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 pages
...TITLE I.— GENERAL DEFINITIONS. SEC. 1. This Act may be cited as the "Revenue Act of 1924." SEC. 2. (a) When used in this Act— (1) The term "person"...joint-stock companies, and insurance companies. (3) The term "domestic" when applied to a corporation or partnership means created or organized in the United States...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 pages
...TITLE I.— GENERAL DEFINITIONS SECTION 1. This Act may be cited as the "Revenue Act of 1924." SEC. 2. (a) When used in this Act— (1) The term "person"...joint-stock companies, and insurance companies. (3) The term "domestic" when applied to a corporation or partnership means created or organized in the United States...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 pages
...TITLE I.— GENERAL DEFINITIONS. Section 1. This Act may be cited as the "Revenue Act of 1924." Sec. 2. (a) When used in this Act — (1) The term "person"...partnership, or a corporation. (2) The term "corporation" (page 101). (3) The term "domestic" (page lo1). (4) The term "foreign" (page 101). (5) The term "United...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...regulations for the enforcement of this title. SEC. 63. DEFINITIONS. (a) When used in this title — (1) The term "person" means an individual, a trust...joint-stock companies, and insurance companies. (3) The term " domestic " when applied to a corporation or partnership means created or organized in the United...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...to file income tax return under Act of 1928, see sec. 291.) TITLE V— GENERAL PROVISIONS SEC. 701. DEFINITIONS. (a) When used in this Act — • (1)...joint-stock companies, and insurance companies. (3) The term "domestic" when applied to a corporation or partnership means created or organized in the United States...
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Statistics of Income for ..., Parts 1-2

United States. Internal Revenue Service - 1953
...in connection with filling in the items to which they refer. The term "partnership" as used herein includes a syndicate, group, pool» joint venture,...means of which any business, financial operation, or ventura le carried on, and which is not, within the meaning of the Internal Revenue Code, a trust or...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...inserting in lieu thereof " other than a return of income tux." TITLE V— GENERAL PROVISIONS SEC. 701. DEFINITIONS, (a) When used in this Act — ( 1 ) The...means an individual, a trust or estate, a partnership, <ir a corporation. (2) The term "corporation" includes associations, joint-stock companies, and insurance...
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Regulations 44 Relating to the Taxes on Gasoline,lubricating Oil, Brewer's ...

United States. Bureau of Internal Revenue - 1934 - 66 pages
...corporation, a partnership, a trust or estate, a joint stock company, an association, or a syndicate, group, pool, joint venture or other unincorporated organization...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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 293

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1935
...employee, or member is under a duty to perform the act in respect of which the violation occurs. Sec. 701. Definitions. (a) When used in this Act — (1) The...trust or estate, a partnership, or a corporation. (b) The terms " includes " and " including " when used in a definition contained in this Act shall...
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