 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
 | 1975 - 528 pages
...series of distributions, to the partner by the partnership. § 1.761-1 Terms defined. (a) Partnership. The term "partnership" Includes a syndicate, group,...through or by means of which any business, financial opération, or venture is carried on, and which is not a corporation or a trust or estate within the... | |
 | 1970 - 428 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... | |
 | 1966 - 404 pages
...distributions, to the partner by the partnership. § 1.761-l 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... | |
 | 1968 - 404 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... | |
 | 1973 - 532 pages
...series of distributions, to the partner by the partnership. § 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... | |
 | 1967 - 416 pages
...provisions; terms defined. SEC. 761. Terms defined — (a) Partnership. For purposes of this subtitle, the term "partnership" includes a syndicate, group,...organization through or by means of which any business, nnancial operation, or venture is carried on, and which is not, within the meaning of this title, a... | |
 | United States. Congress. Joint Committee on Taxation - 1978 - 514 pages
...(sec. 7701 (a) (3)). Also, under the Code, a partnership is denned as including a syndicate, group, pool, joint venture, or other unincorporated organization,...operation, or venture is carried on, and which is not a trust, estate or corporation (sec. 7701 (a) (2)). These general definitions, however, leave substantial... | |
 | 1979 - 790 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 la carried on, and which is not, within the meaning of this title, a trust or estate or a corporation;... | |
 | United States. Department of the Treasury - 1979 - 88 pages
...profit. Estate ; The property and debts of a decedent. Partnership; A partnership is a syndicate, group, 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 Internal Revenue Code of 1954. Permanent... | |
 | United States. Social Security Administration - 1966 - 648 pages
...Internal Revenue Code. The section of the Internal Revenue Code currently applicable states: . . . [T]he term "partnership" includes a syndicate, group,...organization through or by means of which any business ... is carried on, and which is not ... a corporation or a trust or estate. 26 USCA § 761 (a). The... | |
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