 | United States. Tax Court - 1986 - 1148 halaman
...California and Nevada (the two States in which the partnerships •Sec. 7701(at provides: SEC VTOlial. When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof— involved were formed) have adopted the Uniform Limited Partnership... | |
 | CCH Tax Law Editors - 2008 - 2286 halaman
...are excepted from employment. (b)(l) Section 7701(a)(18) provides as follows: Sec. 7701. Definitions, (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof — * * + (\S)lnternational organization. The term "international... | |
 | United States. Tax Court - 1964 - 1220 halaman
...****•*• (4) A grantor and a fiduciary of any trust ; The term "person" is denned by section 7701 as follows: (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... | |
 | 1958 - 868 halaman
...such services are performed. (2) Section 7701 (a) (18) provides as follows : SEC. 7701. Definitions, (a) When used in this title, where not otherwise distinctly expressed or manifestly Incompatible with the Intent thereof — (18) International organization. The term "International organization"... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 halaman
...under the Treasury Department. (Mar. 4. 1911, c. 237, § 1, 30 Stat. 1105.) Sec. 1696. 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... | |
 | 1968 - 628 halaman
...returns, see § 41.6011 (a)-1. § 41.7701 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... | |
 | 1968 - 340 halaman
...(72 Stat. 1430) ] Definitions § 301.7701 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... | |
 | 1967 - 644 halaman
...the regulations in this part. § 45.7701 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... | |
 | 1969 - 316 halaman
...excepted from employment. (b) (1) Section 7701 (a) (18) provides as follows: SEC. 7701. Definitions, (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof — • • • • • (18) International organization. The term... | |
 | 1973 - 394 halaman
...time such services are performed. (2) Section 7701(a)(18) provides as follows: SEC. 7701. Definitions, (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof — • * * * • (18) International organisation. The term "international... | |
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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,... 
