 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 - 1968 - 938 pages
...purposes. Section 7701 (a) (2) of the Code defines the term "partnership" to include a syndicate, group, pool, joint venture, or other unincorporated organization,...operation, or venture is carried on, and which is not a trust, an estate, or a corporation. The term "partner" includes a member in such syndicate, group,... | |
 | United States. Internal Revenue Service - 1954 - 726 pages
...administration expenses of the fund. Section 3797 (a) (2) of the Internal Revenue Code states that "The term 'partnership' includes a syndicate, group,...financial operation, or venture is carried on, and which it not, within the meaning of this title, a trust or estate or a corporation." The term "partner" is... | |
 | United States. Internal Revenue Service - 1955 - 16 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... | |
 | 1961 - 566 pages
...distributions, to the partner by the partnership. § 1.761-1 Terms defined. (a) Partnership — (1) In general. 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... | |
 | United States. Tax Court - 1966 - 958 pages
...PARTNERSHIP.—For purposes of this subtitle, the term "partnership" Includes » syndicate, group, pool, Joint venture, or other unincorporated organization...financial operation, or venture is carried on, and whlct la not, within the meaning of this title [subtitle], a corporation or a trust or wtitt Under... | |
 | United States. Internal Revenue Service - 1965 - 1150 pages
...meaning of the Code. Section 301.7701-3 of the Regulations on Procedure and Administration provides that 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. Section 301.7701^4 (b) of the regulations... | |
 | United States. Internal Revenue Service - 1975 - 652 pages
...rendition of these additional services. Section 761 (a) of the Internal Revenue Code of 1954 provides that the term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not a corporation or a trust or estate. Section 1.761-1 (a) of the Income Tax Regulations provides that... | |
 | United States. Tax Court - 1970 - 1856 pages
...partnership capital and profits. SEC. 761. TERMS DEFINED. (a) PARTNERSHIP. — For purposes of this subtitle, the term "partnership" Includes a syndicate, group,...financial operation, or venture Is carried on, and which li not, within the meaning of this title, a corporation or a trust or estate. • • • • ••••••... | |
 | United States. Tax Court - 1975 - 1272 pages
...partnership should be characterized as ordinary income or capital gain. As provided by section 761 (a) "the term 'partnership' includes a syndicate, group,...business, financial operation, or venture is carried on." The regulations expand and explain this definition and include other groups not commonly called partnerships.8... | |
 | 1969 - 570 pages
...terms defined. SEC. 761. Terms defined— (a.) Partnership. Por purposes of this subtitle, the terra "partnership" includes a syndicate, group, pool, Joint...means of which any business, financial operation, or ventureis carried on, and which is not, within the meaning of this title, a corporation or a trust... | |
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