 | 1960 - 880 էջ
...use of property, but not for the purpose of selling services or property produced or extracted. If the Income of the members of the organization may...without the computation of partnership taxable Income. (b) Partner. For purposes of this subtitle, the term "partner" means a member of a partnership. (c)... | |
 | 1971 - 748 էջ
...use of property, but not for the purpose ot selling services or property produced or extracted, If the Income of the members of the organization may...without the computation of partnership taxable Income. (b) Partner. For purposes of this subtitle, the term "partner" means a member of a partnership. (c)... | |
 | 1967 - 408 էջ
...use of property, but not for the purpose of selling services or property produced or extracted, If the Income of the members of the organization may...without the computation of partnership taxable Income. (b) Partner. For purposes of this subtitle, the term "partner" means a member of a partnership. 1.761-1... | |
 | United States. Internal Revenue Service - 1956 - 1348 էջ
...of property, but not for the purpose of selling services or property produced or extracted, and if the income of the members of the organization may...without the computation of partnership taxable income. .02 IT 3930. CB 1948-2, 126, gives the status for Federal income tax purposes of joint operating agreements... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1176 էջ
...use of property, but not for the put-pose of selling services or property produced or extracted, if the income of the members of the organization may...without the computation of partnership taxable income. Explanation The present statute contains provisions for exclusion from the concept of partnership,... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 44 էջ
...use of property, but not for the purpose of selling services or property produced or extracted, if the income of the members of the organization may...without the computation of partnership taxable income. (b) PARTNER. — For purposes of this subtitle, the term "partner" means a member of a partnership.... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1170 էջ
...for the purpose of selling services or property produced or extracted, if the income of the membeis of the organization may be adequately determined without the computation of partnership taxable income. Explanation The present statute contains provisions for exclusion from the concept of partner ■hip,... | |
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Investment purposes only and not for the active conduct of a business, or (2) For the Joint production, extraction, or use of property, but not for the purpose of selling services or property produced or extracted. If the Income of the members of the... 
