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 - Página 370de United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 páginasVisualização completa - Sobre este livro
| United States. Internal Revenue Service - 1924 - 396 páginas
...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... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...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... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...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... | |
| John F. Sherwood - 1925 - 206 páginas
...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... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...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... | |
| Eric Louis Kohler - 1927 - 618 páginas
...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... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...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... | |
| United States - 1928 - 268 páginas
...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... | |
| Robert Hiester Montgomery - 1927 - 592 páginas
...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... | |
| 1953 - 1028 páginas
...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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