 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. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...individual, a trust, estate, partnership, company, or corporation. (2) PARTNERSHIP AND PARTNER. — The term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not, > The statute reads "3763". within the meaning of this title, a trust or estate or a corporation;and... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1947 - 988 pages
...distinctly expressed or manifestly incompatible with the intent thereof — "(2) Partnership and partner. The term 'partnership' includes a syndicate, group,...financial operation, or venture is carried on, and whbh is not, within the meaning of this title, a trust or estate or a corporation; and the term 'partner'... | |
 | 1986 - 618 pages
...items Z, the special basis of which is now $733. DEFINITIONS § 1.761-1 Terms defined. (a) Partnership. The term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not a corporation or a trust or estate within the meaning of the Code. The term "partnership" is broader... | |
 | 1988 - 566 pages
...the common law meaning of partnership and may include groups not commonly called partnerships. Thus, the term "partnership" includes a syndicate, group,...business, financial operation, or venture is carried 26 CFR Ch. I (4-1-88 Edition) on, and which is not a corporation or a trust or estate within the meaning... | |
 | 1974 - 676 pages
...individual, a trust, estate, partnership, association, company or corporation. (2) PartnershIp and partner. The term “partnership” includes a syndicate, group,...which any business, financial operation, or venture Is cerried on, and which is not, within the meaning of this title, a trust or estate or a corporation;... | |
 | 1971 - 748 pages
...Terms defined. (a) Partnership — (1) In general. The ,erm "partnership" Includes a syndicate, jroup, pool, joint venture, or other unincorporated organization...operation, or venture Is carried on, and which is not a corporation or a trust or estate within the meaning of the Code. The term "partnership" is broader... | |
 | 1961 - 892 pages
...unincorporated organization. § 179.33 Partnership. "Partnership" shall include a syndicate, group, pool, joint venture, or other unincorporated organization,...operation, or venture is carried on, and which is not a trust or estate or a corporation. § 179.34 Person. "Person" shall be construed to mean and include... | |
 | 1979 - 580 pages
...S 1.761-1 Terms defined. (a) Partnership. The term "partnership" includes a syndicate, group, pooi, joint venture, or other unincorporated organization...operation, or venture is carried on, and which is not a corporation or a trust or estate within the meaning of the Code. The term "partnership" is broader... | |
 | 1980 - 678 pages
...1.761-l Terms defined. (a) Partnership. The term "partnersh?''" includes a syndicate, group, pool, joL , venture, or other unincorporated organization through...operation, or venture is carried on, and which is not a corporation or a trust or estate within the meaning of the Code. The term "partnership" is broader... | |
 | New York (State) - 1952 - 1036 pages
...eighty-six of the laws of nineteen hundred thirty-five, is hereby amended to read as follows: 11. The word "partnership" includes a syndicate, group, pool, joint...business, financial operation, or venture is carried on or being liquidated,1 and which is not, within the meaning of this chapter, a trust or estate or a... | |
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