| New York (State) - 1935 - 1272 pages
...adding at the end thereof a new paragraph, to be numbered eleven, to read as follows: 11. The word "partnership" includes a syndicate, group, pool, joint...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
...business therein is required to file a return of income on Form 1065 (facsimile on pages 405-412). "The term 'partnership' includes a syndicate, group,...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... | |
| United States. Bureau of Internal Revenue - 1932 - 128 pages
...(2) The term "corporation" Includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...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 - 1932 - 76 pages
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term " partnership" includes a syndicate, group,...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
...without the active participation of all the members as such, is an association and not a partnership. The term " partnership " includes a syndicate, group,...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
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...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
...The term " corporation " includes associations, Joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...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
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...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. Congress. Senate. Committee on Military Affairs - 1935 - 284 pages
...insurance companies. " (7) PARTNERSHIP.—The term 'partnership' includes a syndicate, pool, group, joint venture, or other unincorporated organization,...syndicate, group, pool, joint venture, or organization. "(8) DOMESTIC.—The term 'domestic', when applied to a corporation or partnership, means created or... | |
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