...partnership. The term partnership is defined in the federal tax law to 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."2 This term is broadly applied. For example, co-owners of income-producing...

...partnership for tax purposes. The Internal Revenue Code definition of a partnership is very broad and includes "a syndicate, group, pool, joint venture,...carried on, and which is not, within the meaning of this title [the Internal Revenue Code], a trust or estate or a corporation."24 For the most part, general...

...a discussion of PRIs. 100 See Chapter 11. See Sections 9.1, 11.5. 102 See Section 9.7. purposes.103 The term partnership includes a syndicate, group,...operation, or venture is carried on, and which is not a trust or estate or a corporation.104 If a partnership is treated for federal income tax purposes...

...partnership may claim the credit for personal property tax replacement income tax, discussed at 1 1201. A "partnership" includes a syndicate, group, pool, joint...operation, or venture is carried on, and which is not a trust, estate, or corporation. "Partner" includes a member in a syndicate, group, pool, joint venture,...

...others. For federal tax purposes, the Internal Revenue Code defines a partnership as 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.2 A general partnership, like a sole proprietorship, is not...

...holds all of the different activities. IRC §761 (a) defines a partnership as "a syndicate, group, pool, joint venture or other unincorporated organization...carried on, and which is not within the meaning of this [subtitle] a corporation or a trust or estate." The statute requires only that there be a group that...