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" 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... "
The Code of Federal Regulations of the United States of America - Страница 262
1968
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Laws of the State of New York, Том 1

New York (State) - 1935 - 1272 страница
...adding at the end thereof a new paragraph, to be numbered eleven, to read as follows: 11. The word "partnership" includes a syndicate, group, pool, joint...operation, or venture is carried on, and which is not, within the meaning of this chapter, a trust or estate or a corporation ; and the word "partner" includes...
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Statistics of Income for ..., Део 1

United States. Internal Revenue Service - 1950 - 464 страница
...business therein is required to file a return of income on Form 1065 (facsimile on pages 405-412). "The term 'partnership' includes a syndicate, group,...operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation * * *" (section 3797(a)(2), Internal...
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Statistics of Income for ...

1951 - 984 страница
...in connection with filling in the items to which they refer. * The term "partnership" as used herein includes a syndicate, group, pool, joint venture,...operation, or venture is carried on, and which is not, within the meaning of the Internal Revenue Code, a trust or estate or a corporation; and the term "partner"...
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Statistics of Income for ...

1953 - 1028 страница
...in connection with filling in the items to which they refer. The term "partnership" as used herein includes a syndicate, group, pool» joint venture,...means of which any business, financial operation, or ventura le carried on, and which is not, within the meaning of the Internal Revenue Code, a trust or...
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Regulations 46 Relating to Excise Taxes on Sales by the Manufacturer Under ...

United States. Internal Revenue Service - 1932 - 76 страница
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term " partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation ; and the term " partner" includes...
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Regulations 42: Relating to the Taxes on Telegraph, Telephone, Radio, Cable ...

United States. Bureau of Internal Revenue - 1932 - 128 страница
...(2) The term "corporation" Includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation ; and the term " partner " includes...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 страница
...without the active participation of all the members as such, is an association and not a partnership. The term " partnership " includes a syndicate, group,...operation, or venture is carried on, and which is not, within the meaning of the Act, a trust or estate or a corporation; and the term " partner " includes...
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Regulations 49 Relating to the Producer's Tax on Crude Petroleum, Tax on ...

United States. Office of Internal Revenue - 1934 - 60 страница
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation; and the term "partner" includes...
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Regulations 64 Relating to the Capital Stock Tax Under Section 701 of the ...

United States. Bureau of Internal Revenue - 1934 - 76 страница
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...operation, or venture is carried on, and which is not, within the meaning of this Act, a trust or estate or a corporation ; and the term " partner " includes...
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Regulations 44 Relating to the Taxes on Gasoline,lubricating Oil, Brewer's ...

United States. Bureau of Internal Revenue - 1934 - 84 страница
...corporation, a partnership, a trust or estate, a joint stock company, an association, or a syndicate, group, pool, joint venture or other unincorporated organization...business, financial operation or venture is carried on. It includes a guardian, committee, receiver, assignee for the benefit of creditors, conservator, or...
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