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 473by United States. Tax Court - 1961Full view - About this book
| New York (State) - 1935 - 1272 pages
...end thereof a new paragraph, to be numbered eleven, to read as follows: 11. The word "partnership" includes a syndicate, group, pool, joint venture,...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 - 1950 - 464 pages
...required to file a return of income on Form 1065 (facsimile on pages 405-412). "The term 'partnership' includes a syndicate, group, pool, joint venture,...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... | |
| 1951 - 984 pages
...in connection with filling in the items to which they refer. * The term "partnership" as used herein includes a syndicate, group, pool, joint venture,...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... | |
| 1953 - 1028 pages
...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... | |
| United States. Internal Revenue Service - 1932 - 76 pages
...includes associations, joint-stock companies, and insurance companies. (3) The term " partnership" includes a syndicate, group, pool, joint venture,...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 - 1932 - 128 pages
..."corporation" Includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group, pool, joint venture,...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 - 1933 - 452 pages
...participation of all the members as such, is an association and not a partnership. The term " partnership " includes a syndicate, group, pool, joint venture,...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 - 1934 - 76 pages
..."corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group, pool, Joint venture,...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 - 1934 - 60 pages
..."corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group, pool, joint venture,...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 - 1934 - 84 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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