 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...  Comparison of the Revenue Acts of 1934 and 1936 - Page 289by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pagesFull view - About this book
 | 1977 - 744 pages
...company or corporation. (2) Partnership and partner. The term "partnership" .icludes a syndicate, group, pool, joint venture, or other unincorporated organization,...carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" in eludes a member in such a syndicate,... | |
 | 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... | |
 | 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... | |
 | 1970 - 706 pages
..."partnership" includes a syndicate, group, pool, Joint venture, or other unincorporated organlaztion, through or by means of which any business, financial...carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate,... | |
 | 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... | |
 | 1974 - 676 pages
...individual, a trust, estate, partnership, association, company or corporation. (2) Partnership and partner. The term “partnership” Includes a syndicate, group,...other unincorporated ‘organization, through or by mcans of which any buslness¿ financial operation, or venture Is carried on, and which Is not, within... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...trust, estate, partnership, company, or corporation. Sec. 3797. (a) (2) Partnership and partner.— The term "partnership" includes a syndicate, group,...carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate,... | |
 | United States. Internal Revenue Service - 1955 - 656 pages
...Partnership income includes income from partnerships, syndicates, groups, pools, joint ventures, etc., through or by means of which any business, financial...operation or venture is carried on and which is not a trust, estate, or corporation, for Federal income tax purposes. DISTRIBUTIVE SHARE. Your distributive... | |
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