Partnership.

Partnership. means a partnership as determined under 301.77011, 301.77012, and 301.77013 of this chapter.

Source

26 CFR § 1.761-1


Scoping language

Partnership. The term partnership means a partnership as determined under 301.77011, 301.77012, and 301.77013 of this chapter.
The termpartnershipmeans a partnership as determined under 301.77011, 301.77012, and 301.77013 of this chapter.

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