 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...  Description of Bills Relating to the Tax Treatment of Mortgage Related and ... - Page 51986 - 27 pagesFull view - About this book
 | Administrative law - 1979 - 790 pages
..."partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture la carried on, and which is not, within the meaning of this title, a trust or estate or a corporation;... | |
 | Administrative law - 1981 - 1062 pages
...association, or a syndicate, group, pool, joint venture or other unincorporated organization or group, through or by means of which any business, financial operation or venture is carried on. (c) "Contract" means an agreement made by authority of the Secretary of the Army for the construction... | |
 | Mortgages - 1983 - 28 pages
...in an interest in a partnership. For tax purposes, a partnership is an unincorporated organization through, or by means of which, any business, financial operation or venture is carried on, and which is not a corporation, a trust or an estate under the Code. For tax purposes, a partnership is... | |
 | Allan J. Samansky, James Charles Smith - Real property and taxation - 1985 - 840 pages
...defines a partnership as "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... a corporation or a trust or estate."33 The use by the parties of a particular label... | |
 | Income tax - 1987 - 1412 pages
...other income. In general, an entity is treated as a partnership if it is an unincorporated organization through, or by means of which, any business, financial...it is not treated as a corporation, a trust, or an estate.44 S corporations. — Income producing property also may be owned indirectly through ownership... | |
 | Administrative law - 1987 - 776 pages
...association, or a syndicate, group, pool, joint venture or other unincorporated organization or group, through or by means of which any business, financial operation or venture is carried on. (c) "Contract" means an agreement nude by authority of the Secretary of the Navy for the construction... | |
 | United States. Congress. Joint Committee on Taxation - Business & Economics - 1997 - 66 pages
...provides that it "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 estate or a corporation" (sec. 7701(a)(2)).... | |
 | Business failures - 2003 - 966 pages
..."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 a trust or estate or a corporation. Section 301. 7701 -1(b) of the Treasury Regulations... | |
 | Louis P Miramontes, L Rice Hugh - Business & Economics - 2004 - 1408 pages
...enumeration 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 ... a trust or estate or a corporation." Generally, a state law partnership or any other... | |
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