 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 1936 and 1938 - Page 330by United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 pagesFull view - About this book
 | United States. Supreme Court - 1947 - 1212 pages
...distinctly expressed or manifestly incompatible with the intent thereof — "(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. 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'... | |
 | 1971 - 608 pages
...association, company or corporation. 14.7 46.7805 Title 26— Internal Revenue (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. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...individual, a trust, estate, partnership, company, or corporation. (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,... | |
 | 1978 - 780 pages
...individual, a trust, estate, partnership, association. :ompany or corporation. (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. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1948 - 970 pages
...Code defines "partnership" in the following terms: "§3797. Definitions. "(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 - 1949 - 592 pages
...individual, a trust, estate, partnership, company, or corporation. (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,... | |
 | 1949 - 1088 pages
...(b) The term "corporation" includes associations, joint-stock companies, and insurance companies; (c) The term "partnership" includes a syndicate, group,...carried on, and which is not, within the meaning of the Federal tax laws, a trust or estate or a corporation; (d) The term "stock" includes shares in an... | |
 | 1967 - 688 pages
...individual, a trust, estate, partnership, association, company or corporation. (2) Partnership and partner. The term "partnership" includes a syndicate, group,...venture is carried on, and which is not, within the § S X * i 1 meaning of this title, a trust or estate or a corporation; and the term "partner" includes... | |
 | 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... | |
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