 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 370by United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pagesFull view - About this book
 | United States. Internal Revenue Service - 1931 - 502 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... | |
 | 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... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...Commissioner. 463 CHAPTER XXXV GENERAL PROVISIONS— DEFINITIONS Title VIII — General Provisions SEC. 1001. DEFINITIONS. (a) When used in this Act — (1) The...venture, or other unincorporated organization, through or hy means of which any business, financial operation, or venture is carried on, and which is not, within... | |
 | 1940 - 1806 pages
...Alaska and Hawaii, and the District of Columbia. *t DEFINITIONS SECTION 901 OF THE REVENUE ACT OF 1938 owing such » » • • • (4) The term "domestic" when applied to a corporation or partnership means created... | |
 | United States. Board of Tax Appeals - 1939 - 1380 pages
...497, 501; Warburton v. White, 176 US 484, 496. However, the rule recognized in New •SEC. 1111. (a) (3) The term "partnership" Includes a syndicate, group,...which any business, financial operation, or venture Is cnrried on, and which Is not, within the meaning of this Act, a trust or estate or a corporation ;... | |
 | 1939 - 980 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... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1941 - 828 pages
...during such year." And § 1111, defining generally terms used throughout the Revenue Act, provides: "(a) When used in this Act — (1) The term 'person'...trust or estate, a partnership, or a corporation." On December 30, 1935, the taxpayer executed a trust indenture by which she transferred, in trust, property... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...''SEC. 341. PENALTIES. PAR. B. Section 1001 of the Revenue Act of 1936 provides in part: SEC. 1001. DEFINITIONS. (a) When used in this Act — (1) The...trust or estate, a partnership, or a corporation. PAR. C. Section 62 of the Revenue Act of 1936 provides: SEC. 62. RULES AND REGULATIONS. The Commissioner,... | |
 | United States. Internal Revenue Service - 1944 - 358 pages
...of business therein is required to file a return of income on Form 1065 (facsimile on pp. 320-327). "The term 'partnership' includes .a syndicate, group,...through or by means of which any business, financial The number of partnership returns, Form 1065, filed for the income years 1917 through Л 941, as reported... | |
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