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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 Act, a trust or... "
Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934 - Halaman 370
oleh United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 halaman
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 halaman
...PROVISIONS GENERAL DEFINITIONS SECTION 1. This Act may be cited as the " Revenue Act of 1924" SEC. 2. (a) When used in this Act — (1) The term "person"...joint-stock companies, and insurance companies. (3) The term " domestic " when applied to a corporation or partnership means created or organized in the United...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...TITLE I.— GENERAL DEFINITIONS. SEC. 1. This Act may be cited as the "Revenue Act of 1924." SEC. 2. (a) When used in this Act— (1) The term "person"...joint-stock companies, and insurance companies. (3) The term "domestic" when applied to a corporation or partnership means created or organized in the United States...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...TITLE I.— GENERAL DEFINITIONS SECTION 1. This Act may be cited as the "Revenue Act of 1924." SEC. 2. (a) When used in this Act— (1) The term "person"...joint-stock companies, and insurance companies. (3) The term "domestic" when applied to a corporation or partnership means created or organized in the United States...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 halaman
...TITLE I.— GENERAL DEFINITIONS. Section 1. This Act may be cited as the "Revenue Act of 1924." Sec. 2. (a) When used in this Act — (1) The term "person"...partnership, or a corporation. (2) The term "corporation" (page 101). (3) The term "domestic" (page lo1). (4) The term "foreign" (page 101). (5) The term "United...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...TAXPAYERS Revenue Act of 1924. SECTION 1. This Act may be cited as the "Revenue Act of 1924." SEC. 2. (a) When used in this Act — (1) The term "person"...companies, and insurance companies. . (3) The term "domestic" when applied to a corporation or partnership means created or organized in the United States...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 halaman
...TITLE I. GENERAL DEFINITIONS Section 1. This Act may be cited as the "Revenue Act of 1926." Sec. 2. (a) When used in this Act — (1) The term "person"...joint-stock companies, and insurance companies. (3) The term "domestic" when applied to a corporation or partnership means created or organized in the United States...
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Report of the Joint Committee on Internal Revenue Taxation, Volume 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 halaman
...regulations for the enforcement of this title. SEC. 63. DEFINITIONS. (a) When used in this title — (1) The term "person" means an individual, a trust...joint-stock companies, and insurance companies. (3) The term " domestic " when applied to a corporation or partnership means created or organized in the United...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 halaman
...to file income tax return under Act of 1928, see sec. 291.) TITLE V— GENERAL PROVISIONS SEC. 701. DEFINITIONS. (a) When used in this Act — • (1)...joint-stock companies, and insurance companies. (3) The term "domestic" when applied to a corporation or partnership means created or organized in the United States...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 halaman
...TITLE I.—GENERAL DEFINITIONS SECTION I. This Act may be cited as the "Revenue Act of 1926." SEC. 2. (a) When used in this Act— (1) The term "person"...joint-stock companies, and insurance companies. (3) The term "domestic" when applied to a corporation or partnership means created or organized in the United States...
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Statistics of Income for ...

1953 - 1028 halaman
...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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