 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 - Page 370by United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pagesFull view - About this book
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...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 - Income tax - 1925 - 580 pages
...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 - Income tax - 1925 - 152 pages
...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 - Income tax - 1925 - 206 pages
...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 - Taxation - 1926 - 744 pages
...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 - Income tax - 1927 - 618 pages
...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 - Taxation - 1927 - 414 pages
...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 - Finance - 1928 - 268 pages
...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 - Excess profits tax - 1927 - 592 pages
...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... | |
 | Corporations - 1953 - 1028 pages
...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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