partner

For purposes of this subtitle, the term “partner” means a member of a partnership. In the case of a capital interest in a partnership in which capital is a material income-producing factor, whether a person is a partner with respect to such interest shall be determined without regard to whether such interest was derived by gift from any other person.

Source

26 USC § 761(b)


Scoping language

None identified. Default scope is assumed to be the entire title.
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