 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...  Reports of the Tax Court of the United States - Էջ 6United States. Tax Court - 1950Ամբողջությամբ դիտվող - Այս գրքի մասին
 | New York (State) - 1935 - 1272 էջ
...adding at the end thereof a new paragraph, to be numbered eleven, to read as follows: 11. The word "partnership" includes a syndicate, group, pool, joint...carried on, and which is not, within the meaning of this chapter, a trust or estate or a corporation ; and the word "partner" includes a member in such a syndicate,... | |
 | United States. Internal Revenue Service - 1950 - 464 էջ
...business therein is required to file a return of income on Form 1065 (facsimile on pages 405-412). "The term 'partnership' includes a syndicate, group,...of this title, a trust or estate or a corporation * * *" (section 3797(a)(2), Internal Revenue Code). The distributive share of net profit or net loss... | |
 | 1951 - 984 էջ
...in connection with filling in the items to which they refer. * The term "partnership" as used herein includes a syndicate, group, pool, joint venture,...carried on, and which is not, within the meaning of the Internal Revenue Code, a trust or estate or a corporation; and the term "partner" as used herein... | |
 | 1953 - 1028 էջ
...in connection with filling in the items to which they refer. The term "partnership" as used herein includes a syndicate, group, pool» joint venture,...means of which any business, financial operation, or ventura le carried on, and which is not, within the meaning of the Internal Revenue Code, a trust or... | |
 | United States. Bureau of Internal Revenue - 1932 - 128 էջ
...(2) The term "corporation" Includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation ; and the term " partner " includes a member in such a syndicate,... | |
 | United States. Internal Revenue Service - 1932 - 76 էջ
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term " partnership" includes a syndicate, group,...carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation ; and the term " partner" includes a member in such a syndicate,... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 էջ
...without the active participation of all the members as such, is an association and not a partnership. The term " partnership " includes a syndicate, group,...carried on, and which is not, within the meaning of the Act, a trust or estate or a corporation; and the term " partner " includes a member in such a syndicate,... | |
 | United States. Office of Internal Revenue - 1934 - 60 էջ
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate,... | |
 | United States. Bureau of Internal Revenue - 1934 - 76 էջ
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation ; and the term " partner " includes a member in such a syndicate,... | |
 | United States. Bureau of Internal Revenue - 1934 - 84 էջ
...corporation, a partnership, a trust or estate, a joint stock company, an association, or a syndicate, group, pool, joint venture or other unincorporated organization...business, financial operation or venture is carried on. It includes a guardian, committee, receiver, assignee for the benefit of creditors, conservator, or... | |
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