 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
 | Fred Conklin - 2007 - 472 էջ
...partnership may claim the credit for personal property tax replacement income tax, discussed at 1 1201. A "partnership" includes a syndicate, group, pool, joint...operation, or venture is carried on, and which is not a trust, estate, or corporation. "Partner" includes a member in a syndicate, group, pool, joint venture,... | |
 | Tom Cody, Dem A. Hopkins, Lawrence A. Perlman, Linda L. Kalteux - 2007 - 388 էջ
...others. For federal tax purposes, the Internal Revenue 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.2 A general partnership, like a sole proprietorship, is not... | |
 | Kathleen K. Wright - 2008 - 644 էջ
...holds all of the different activities. IRC §761 (a) defines a partnership as "a syndicate, group, pool, joint venture or other unincorporated organization...carried on, and which is not within the meaning of this [subtitle] a corporation or a trust or estate." The statute requires only that there be a group that... | |
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