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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 or... "
Reports of the Tax Court of the United States - Halaman 206
oleh United States. Tax Court - 1975
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Laws of the State of New York, Volume 1

New York (State) - 1935 - 1272 halaman
...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...business, financial 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...
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Statistics of Income for ..., Bagian 1

United States. Internal Revenue Service - 1950 - 464 halaman
...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,...business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation * * *" (section...
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Statistics of Income for ...

1951 - 984 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,...business, financial 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;...
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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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Regulations 42: Relating to the Taxes on Telegraph, Telephone, Radio, Cable ...

United States. Bureau of Internal Revenue - 1932 - 128 halaman
...(2) The term "corporation" Includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...business, financial 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...
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Regulations 46 Relating to Excise Taxes on Sales by the Manufacturer Under ...

United States. Internal Revenue Service - 1932 - 76 halaman
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term " partnership" includes a syndicate, group,...business, financial 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...
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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 halaman
...without the active participation of all the members as such, is an association and not a partnership. The term " partnership " includes a syndicate, group,...business, financial 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 "...
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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 halaman
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...business, financial 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...
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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 halaman
...(2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...business, financial 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...
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Regulations 44 Relating to the Taxes on Gasoline,lubricating Oil, Brewer's ...

United States. Bureau of Internal Revenue - 1934 - 84 halaman
...The term " corporation " includes associations, Joint-stock companies, and insurance companies. (3) The term "partnership" includes a syndicate, group,...business, financial 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...
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