 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. Congress. Senate. Committee on Interior and Insular Affairs - 1976 - 1614 էջ
...gallons at atmospheric pressure, and corrected to 60° F. 37. Partnership : Any "syndicate," group, pool, joint venture or other unincorporated organization...carried on, and which is not within the meaning of a corporation or a trust or estate. 38. Petroleum Company : See list accompanying these definitions.... | |
 | 1978 - 778 էջ
...property of the required character, the basis of such ll.t | fl.< Illl •..(1C »«•• IVI,.., \ pool, 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... | |
 | United States. Congress. Joint Committee on Taxation - 1978 - 514 էջ
...(sec. 7701 (a) (3)). Also, under the Code, a partnership is denned as including a syndicate, group, pool, joint venture, or other unincorporated organization,...operation, or venture is carried on, and which is not a trust, estate or corporation (sec. 7701 (a) (2)). These general definitions, however, leave substantial... | |
 | United States. Social Security Administration - 1971 - 730 էջ
...(2). §411(d) defines "partnership" and "partner" as found in 26 USC §761(a) and (b), respecitvely. A "partnership" includes a syndicate, group, pool joint...which is not, within the meaning of this title, a corporation or a trust or estate. A "partner" is a "member of a partnership." The issue presented herein... | |
 | 1979 - 790 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;... | |
 | United States. Department of the Treasury - 1979 - 88 էջ
...profit. Estate ; The property and debts of a decedent. Partnership; A partnership is a syndicate, group, pool, joint venture, or other unincorporated organization...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. Permanent... | |
 | United States. Congress. Senate. Committee on Energy and Natural Resources - 1985 - 356 էջ
...its regulations were first enacted. The Code defines a partnership to include "a syndicate, group, pool, joint venture or other unincorporated organization...of this title, a trust or estate or a corporation." IRC§7701(a)(2). The standards necessary to determine the classification of an unincorporated association... | |
 | Allan J. Samansky, James Charles Smith - 1985 - 840 էջ
...What Is a Partnership? [a] — Introduction. The Code defines a partnership as "a syndicate, group, pool, joint venture, or other unincorporated organization...operation, or venture is carried on, and which is not... a corporation or a trust or estate."33 The use by the parties of a particular label to describe their... | |
 | United States. Tax Court - 1988 - 1424 էջ
...to "The Bluebird." Section 761(a)24 defines a "partnership" broadly to include "a syndicate, group, pool, joint venture or other unincorporated organization...and which is not, within the meaning of this title [subtitle], a corporation or a trust or estate." The meaning of the term for Federal tax purposes is... | |
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