Partnership.
Partnership. means a partnership as determined under 301.7701-1, 301.7701-2, and 301.7701-3 of this chapter.
Source
26 CFR § 1.761-1
Scoping language
Partnership. The term partnership means a partnership as determined under 301.7701-1, 301.7701-2, and 301.7701-3 of this chapter.
The termpartnershipmeans a partnership as determined under 301.7701-1, 301.7701-2, and 301.7701-3 of this chapter.