 | United States. Internal Revenue Service - 1962 - 976 halaman
...Procedure and Administration) . §47.7701 Statutory -provisions ; definitions. SEC. 7701 Definitions, (a) When used In this title, where not otherwise distinctly expressed or manifestly Incompatible with the Intent thereof — (1) Person. The term "person" shall be construed to mean and... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1204 halaman
...gross estate. • •••••• 104 CHAPTER 79— DEFINITIONS ******* SEC. 7701. DEFINITIONS. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof — ******* (31) Foreign estate or trust. — The terms "foreign... | |
 | United States. Congress. Senate. Committee on Government Operations - 1969 - 1640 halaman
...developed in the cases and the Regulations. The statute provides in relevant part: "$7701. Definitions "(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof— "(2) Partnership and partner. — The term 'partnership' includes... | |
 | United States. Internal Revenue Service - 1975 - 804 halaman
...provisions read as follows: § 301.7701 Statutory provisions; definitions. Sec. 7701. Definitions— ly by her death. Section 2511 of the Internal Revenue Code of 1954 provides that t incompatible with the intent thereof — (20) Employee. For the purpose of applying the provisions... | |
 | United States. Tax Court - 1959 - 1470 halaman
...in its ordinary and customary meaning, and that the Government of American ' SEC. 3707. DEFINITIONS. (a) When used In this title, where not otherwise distinctly expressed or manifest!] Incompatible with the Intent thereof — ***»•• . Samoa, which is under the control... | |
 | United States. Tax Court - 1975 - 1220 halaman
...respondent, section 911(a)(l) could easily have been (Continued) 12 months. • SEC. 7701. DEFINITIONS, (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof— * * * (23) TAXABLE YEAR— The term "taxable year" means the... | |
 | United States. Tax Court - 1986 - 1142 halaman
...California and Nevada (the two States in which the partnerships •Sec 7701(ai provides: SEC 7701(a>. When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof — ( 1 ) PERSON. — The term "person" shall be construed to... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1976 - 812 halaman
...relating to exportation of sugar to Puerto Rico. CHAPTER 79— DEFINITIONS SEC. 7701. DEFINITIONS. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof — (I) Person. — The term "person" shall be construed to mean... | |
 | United States. Congress. Senate. Committee on Finance - 1976 - 778 halaman
...relating to exportation of sugar to Puerto Rico. CHAPTER 79— DEFINITIONS SEC. 7701. DEFINITIONS. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof — (I) PERSON. — The term "person" shall be construed to mean... | |
 | United States. Agricultural Marketing Service - 1979 - 332 halaman
...prescribe by rules or regulations.4 (26 USC6804.) CHAPTER 79— DEFINITIONS Sec. 7701. Definitions. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof — (1) PERSON — The term "person" shall be construed to mean... | |
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SEC. 7701. Definitions, (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof — (1) Person. The term "person" shall be construed to mean and include an individual, a trust, estate, partnership,... 
