 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...  Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ... - Էջ 576United States, Walter Elbert Barton - 1953 - 640 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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 - 1936 - 64 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. Congress. Senate. Committee on Finance - 1939 - 1104 էջ
...imposed by this title. (3) The word "partnership" includes a syndicate, group, pool, joint adventure, or other unincorporated organization, through or by...title, a trust or estate or a corporation ; and the word "partner" includes a member in such a syndicate, group, pool, joint adventure, or organization.... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 էջ
...The term "corporation" includes associations, joint-stock companies, and insurance companies. ( 3 ) The term "partnership" includes a syndicate, group,...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,... | |
 | 1939 - 1522 էջ
...Include an individual, trust, estate, partnership, company, or corporation. (2) Partnership • • *. The term "partnership" includes a syndicate, group,...of this title, a trust or estate or a corporation * • *. (3) Corporation. The term "corporation" Includes associations, Joint-stock companies, and... | |
 | 1939 - 1030 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,... | |
 | 1939 - 980 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,... | |
 | 1940 - 1806 էջ
...(b) the term "corporation" includes associations, joint-stock companies, and insurance companies; (c) tax Is greater than the tax Imposed by such sections:...by the amount of the net long-term capital loss, the Federal tax laws, a trust or estate or a corporation; (d) the term "stock" includes shares in an... | |
 | United States. Board of Tax Appeals - 1939 - 1380 էջ
...501; Warburton v. White, 176 US 484, 496. However, the rule recognized in New •SEC. 1111. (a) (3) The term "partnership" Includes a syndicate, group,...which any business, financial operation, or venture Is cnrried on, and which Is not, within the meaning of this Act, a trust or estate or a corporation ;... | |
 | United States. Internal Revenue Service - 1939 - 636 էջ
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...which any business, financial operation, or venture ia carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation;... | |
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