 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 472by United States. Tax Court - 1961Full view - About this book
 | New York (State) - 1935 - 1272 pages
...read as follows: 11. The word "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of...financial operation, or venture is carried on, and which is not, within the meaning of this chapter, a trust or estate or a corporation ; and the word "partner"... | |
 | United States. Internal Revenue Service - 1950 - 464 pages
...pages 405-412). "The term 'partnership' includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of...financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation * * *" (section 3797(a)(2),... | |
 | 1953 - 1028 pages
...refer. The term "partnership" as used herein includes a syndicate, group, pool» joint venture, or other unincorporated organization, through or by 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
...insurance companies. (3) The term " partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of...financial operation, or venture is carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation ; and the term " partner"... | |
 | United States. Bureau of Internal Revenue - 1932 - 128 pages
...insurance companies. (3) The term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of...financial operation, or venture is carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation ; and the term " partner... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...insurance companies. (3) The term " partnership" includes a syndicate, group, pool. joint venture, or other unincorporated organization, through or by means of...financial operation, or venture is carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation; and the term " partner... | |
 | United States. Office of Internal Revenue - 1934 - 60 pages
...insurance companies. (3) The term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of...financial operation, or venture is carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation; and the term "partner"... | |
 | United States. Bureau of Internal Revenue - 1934 - 76 pages
...insurance companies. (3) The term "partnership" includes a syndicate, group, pool, Joint venture, or other unincorporated organization, through or by means of...financial operation, or venture is carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation ; and the term " partner... | |
 | United States. Bureau of Internal Revenue - 1934 - 84 pages
...estate, a joint stock company, an association, or a syndicate, group, pool, joint venture or other unincorporated organization through or by means of...business, financial operation or venture is carried on. It includes a guardian, committee, receiver, assignee for the benefit of creditors, conservator, or... | |
 | United States. Internal Revenue Service - 1934 - 64 pages
...association, or a syndicate group, pool, joint venture or other unincorporated organization or group, through or by means of which any business, financial operation, or venture is carried on. It includes a guardian, committee, trustee, executor, administrator, trustee in bankruptcy, receiver,... | |
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