This paper demostrates a method for analysing almost CR geometries (H, J), by uniquely defining a partially integrable structure (H,K) from the same data. Thus two almost CR geometries (H,J) and (H ′, J ′) are equivalent if and and only if they generate isomorphic induced partially integrable CR geometries (H,K) and (H ′, K′), and the set of CR morphisms between these spaces contains an element...