A partnership is a for-profit business organization comprised of two or more persons. State laws govern partnerships. Under various state laws, "persons" can include individuals, groups of individuals, companies, and corporations. As such, partnerships vary in complexity.
menu of sources
- U.S. Code: 26 U.S.C.
- Internal Revenue Code
Federal Judicial Decisions
- U.S. Supreme Court:
- U.S. Circuit Courts of Appeals: Recent Partnership Decisions
State Judicial Decisions
- N.Y. Court of Appeals:
- Appellate Decisions from Other States
Key Internet Resources
- Partnerships and LLPs (Nolo)
Useful Offnet (or Subscription - $) Sources
- Good Starting Point in Print: J. Dennis Hynes, Agency, Partnership, and the LLC in a Nutshell, West Group (2001)