 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. Tax Court - 1974 - 918 էջ
...the common law meaning of partnership and may include groups not commonly called partnerships. Thus, 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 Internal Revenue Code of 1954. A joint... | |
 | 1974 - 532 էջ
...Partnership. For purposes of this subtitle, the term "partnership" Includes a syndicate, group, fool, joint venture, or other unincorporated organization...which Is not, within the meaning of this title, a corporation or a trust or estate. Under regulations the Secretary or his delegate may, at the election... | |
 | 1974 - 652 էջ
...mean and Include an individual, a trust, estate, partnership, association, company or corporation. (2) Partnership and partner. The term "partnership"...which any business, financial operation, or venture la carried on, and which Is not, within the meaning of this title, a trust or estate or a corporation;... | |
 | 1975 - 652 էջ
...mean and Include an Individual, a trust, estate, partnership, association, company or corporation. (2) Partnership and. partner. The term "partnership"...within the meaning of this title, a trust or estate or в corporation; and the term "partner" Includes a member In such a syndicate, group, pool Joint venture,... | |
 | 1976 - 250 էջ
...income tax. There is no judicial decision holding that such an organization is exempt from such tax. "The term 'partnership' includes a syndicate, group,...of this title, a trust or estate or a corporation. . . ." Section 7701 (a) (2) of the Code provides: Not all activities conducted jointly by individuals... | |
 | 1967 - 416 էջ
...to the . partner by the partnership. § 1.761-l Terms defined. (a) Partnership — (1) In general. 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... | |
 | 1968 - 404 էջ
...distributions, to the partner by the partnership. § 1.761-1 Terms defined. (a) Partnership — (1) In general. 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... | |
 | 1970 - 428 էջ
...distributions, to the partner by the partnership. § 1.761-1 Terms defined. (a) Partnership — (1) In general. 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... | |
 | 1973 - 532 էջ
...series of distributions, to the partner by the partnership. § 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... | |
 | 1966 - 404 էջ
...distributions, to the partner by the partnership. § 1.761-l Terms defined. (a) Partnership — (1) In general. 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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