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... The Code of Federal Regulations of the United States of America Having ... - Page 21531939Full view - About this book
| Kathleen K. Wright - 2008 - 644 pages
...holds all of the different activities. IRC ยง761 (a) defines a partnership as "a syndicate, group, pool, joint venture or other unincorporated organization...carried on, and which is not within the meaning of this [subtitle] a corporation or a trust or estate." The statute requires only that there be a group that... | |
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